1991 (2) TMI 367

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..... peals had levied a penalty of Rs. 69,503 under sub-section (2) of section 7-A of the A.P. General Sales Tax Act, 1957 in relation to the goods in respect of which the petitioner had sought to claim exemption on the ground that they were second purchases by him. On verification it was found that it was not a case of second purchase. The Deputy Commissioner felt that the bills produced for showing t .....

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