1991 (2) TMI 367

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....SHMAN RAO, J.-We are concerned in this case with the assessment year 1980-81. The Deputy Commissioner for Appeals had levied a penalty of Rs. 69,503 under sub-section (2) of section 7-A of the A.P. General Sales Tax Act, 1957 in relation to the goods in respect of which the petitioner had sought to claim exemption on the ground that they were second purchases by him. On verification it was found t....