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    <description>The High Court of Andhra Pradesh held that blocks made by the respondent and supplied to customers are considered works contract, not goods, based on the process involved. The tax revision case was dismissed.</description>
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      <description>The High Court of Andhra Pradesh held that blocks made by the respondent and supplied to customers are considered works contract, not goods, based on the process involved. The tax revision case was dismissed.</description>
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