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    <title>2015 (6) TMI 1054 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Purchase tax assessments under the Andhra Pradesh Value Added Tax Act, 2005 were set aside because the Court applied the earlier Division Bench ruling on the scope of Section 4(4) and its application to declared goods under the Central Sales Tax Act, 1956. The assessing authorities were directed to reconsider the matters afresh in accordance with that binding legal position after giving the petitioners an opportunity of being heard.</description>
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      <description>Purchase tax assessments under the Andhra Pradesh Value Added Tax Act, 2005 were set aside because the Court applied the earlier Division Bench ruling on the scope of Section 4(4) and its application to declared goods under the Central Sales Tax Act, 1956. The assessing authorities were directed to reconsider the matters afresh in accordance with that binding legal position after giving the petitioners an opportunity of being heard.</description>
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