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    <title>1996 (8) TMI 497 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Purchase tax under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied on dressed chicken where the same sale transaction was covered by the exemption granted under G.O. Ms. No. 60 dated 20.01.1989. The exemption order, issued under section 9(1), exempted sales of dressed chicken other than canned, preserved or dehydrated from tax under the Act. Because the taxed purchase was the same transaction as the exempt sale in the vendors&#039; hands, the dealers could not again be subjected to purchase tax on that transaction.</description>
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    <pubDate>Fri, 09 Aug 1996 00:00:00 +0530</pubDate>
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      <title>1996 (8) TMI 497 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158990</link>
      <description>Purchase tax under section 6-A of the Andhra Pradesh General Sales Tax Act, 1957 could not be levied on dressed chicken where the same sale transaction was covered by the exemption granted under G.O. Ms. No. 60 dated 20.01.1989. The exemption order, issued under section 9(1), exempted sales of dressed chicken other than canned, preserved or dehydrated from tax under the Act. Because the taxed purchase was the same transaction as the exempt sale in the vendors&#039; hands, the dealers could not again be subjected to purchase tax on that transaction.</description>
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      <pubDate>Fri, 09 Aug 1996 00:00:00 +0530</pubDate>
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