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Legality of Andhra Pradesh Rectified Spirits Rules 1971 - Rule 15 is stroked down dealing with the export of rectified spirit finding that it imposes a tax not a fee on the Appellants and is outside the Respondent State s legislative competence - SC

VAT and Sales Tax - Legality of Andhra Pradesh Rectified Spirits Rules, 1971 - Rule 15 is stroked down dealing with the export of rectified spirit, finding that it imposes a tax, not a fee, on the App .....

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