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    <title>2001 (7) TMI 1249 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The court upheld the constitutionality of incorporating entry 80A in the First Schedule of the APGST Act by Amendment Act No. 27 of 1996. It dismissed the writ petitions, ruling that the classification of poultry feed supplements for a higher tax rate was justified and did not violate constitutional provisions. The court affirmed the Legislature&#039;s discretion in tax matters and rejected claims of colorable legislation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=160392</link>
      <description>The court upheld the constitutionality of incorporating entry 80A in the First Schedule of the APGST Act by Amendment Act No. 27 of 1996. It dismissed the writ petitions, ruling that the classification of poultry feed supplements for a higher tax rate was justified and did not violate constitutional provisions. The court affirmed the Legislature&#039;s discretion in tax matters and rejected claims of colorable legislation.</description>
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