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1989 (2) TMI 384

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....rule (1) of rule 30-A of the Andhra Pradesh General Sales Tax Rules says that every manufacturer shall prepare a declaration in form G in triplicate and issue the original and duplicate thereof to the dealer from whom he purchases component part or parts at the concessional rate of tax. Clause (b) says that the selling dealer of the component part or parts "shall send the declaration in original t....