1992 (2) TMI 325

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....d by the same assessee under section 22(1) of the A.P. General Sales Tax Act, 1957. The assessee claimed exemption without filing form I declarations before the assessing authority and on this ground alone the assessing authority declined to grant exemption. The Sales Tax Appellate Tribunal observed that form I declaration was not filed even before the Tribunal to substantiate the claim for exempt....