1988 (3) TMI 431

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....es. For the assessment year 1981-82 the petitioner sought exemption on the turnover of Rs. 3,19,069.01 representing the second sales of VIP suitcases. The assessing authority accepted the claim of the petitioner and granted exemption as asked for by the petitioner holding that VIP suitcases were covered by entry 113 of the First Schedule to the Andhra Pradesh General Sales Tax Act. However, the De....