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    <title>2001 (7) TMI 1261 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Exemption from tax on the disputed turmeric purchase turnover was available where the first seller was a real and identifiable dealer within the State and the department had already assessed tax on that seller&#039;s turnover. The purchaser&#039;s claim could not be rejected merely because the first seller had not actually discharged the assessed tax, since any statutory tax liability remained recoverable from the seller by lawful means. On that basis, the petitioner&#039;s entitlement to exemption was sustained and the disallowance of the claim was held unsustainable.</description>
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    <pubDate>Thu, 12 Jul 2001 00:00:00 +0530</pubDate>
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      <title>2001 (7) TMI 1261 - ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160885</link>
      <description>Exemption from tax on the disputed turmeric purchase turnover was available where the first seller was a real and identifiable dealer within the State and the department had already assessed tax on that seller&#039;s turnover. The purchaser&#039;s claim could not be rejected merely because the first seller had not actually discharged the assessed tax, since any statutory tax liability remained recoverable from the seller by lawful means. On that basis, the petitioner&#039;s entitlement to exemption was sustained and the disallowance of the claim was held unsustainable.</description>
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      <pubDate>Thu, 12 Jul 2001 00:00:00 +0530</pubDate>
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