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    <title>1960 (2) TMI 43 - ANDHRA PRADESH HIGH COURT</title>
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    <description>A repealing and saving clause in the Andhra Pradesh General Sales Tax Act preserved liabilities, proceedings and assessment machinery under the repealed Madras General Sales Tax Act, so assessments made after repeal remained valid. The article also states that a person who advertises, receives postal orders for, and regularly sells an Ayurvedic preparation carries on business as a dealer, and the exemption for a medical practitioner dispensing only to his own patients does not apply on such facts. Estimated turnover additions for post-sales were deleted as unsupported, while the cash-sales addition required fresh enquiry and reconsideration on remand.</description>
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    <pubDate>Thu, 11 Feb 1960 00:00:00 +0530</pubDate>
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      <title>1960 (2) TMI 43 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=128070</link>
      <description>A repealing and saving clause in the Andhra Pradesh General Sales Tax Act preserved liabilities, proceedings and assessment machinery under the repealed Madras General Sales Tax Act, so assessments made after repeal remained valid. The article also states that a person who advertises, receives postal orders for, and regularly sells an Ayurvedic preparation carries on business as a dealer, and the exemption for a medical practitioner dispensing only to his own patients does not apply on such facts. Estimated turnover additions for post-sales were deleted as unsupported, while the cash-sales addition required fresh enquiry and reconsideration on remand.</description>
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      <pubDate>Thu, 11 Feb 1960 00:00:00 +0530</pubDate>
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