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1988 (2) TMI 443

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....ision case, Sri I. Venkatanarayana, learned counsel appearing for the assessee, raises two questions. Firstly, it is urged that the Forest Department of Andhra Pradesh, having sold the bamboos in coupes to the assessee who in turn sold the same to the Andhra Pradesh Paper Mills, Rajahmundry is the first seller and is liable to pay the tax under item 75 of the First Schedule to the Andhra Prades....