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    <title>1974 (12) TMI 67 - Andhra Pradesh High Court</title>
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    <description>The court ruled in favor of the petitioners in a case involving the interpretation of the term &quot;tobacco&quot; under the Sales Tax Act post-amendment. The court held that tobacco seeds are included in the definition of &quot;tobacco&quot; and are therefore exempt from tax, based on the inclusive nature of the definition and legislative intent behind the amendment. The writ petition was allowed, with costs imposed on the opposing party.</description>
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    <pubDate>Wed, 18 Dec 1974 00:00:00 +0530</pubDate>
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      <title>1974 (12) TMI 67 - Andhra Pradesh High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=165538</link>
      <description>The court ruled in favor of the petitioners in a case involving the interpretation of the term &quot;tobacco&quot; under the Sales Tax Act post-amendment. The court held that tobacco seeds are included in the definition of &quot;tobacco&quot; and are therefore exempt from tax, based on the inclusive nature of the definition and legislative intent behind the amendment. The writ petition was allowed, with costs imposed on the opposing party.</description>
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      <pubDate>Wed, 18 Dec 1974 00:00:00 +0530</pubDate>
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