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    <description>The Division Bench of the Andhra Pradesh High Court dismissed the tax revision case where the assessee collected taxes on excise duty later deducted from bills issued to the State Electricity Board. The judgment was set aside, and the case was restored for fresh hearing.</description>
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      <description>The Division Bench of the Andhra Pradesh High Court dismissed the tax revision case where the assessee collected taxes on excise duty later deducted from bills issued to the State Electricity Board. The judgment was set aside, and the case was restored for fresh hearing.</description>
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