2000 (8) TMI 1075

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.... this tax revision case the petitioner submits that he is entitled for set-off of tax in terms of G.O. Ms. No. 173, Revenue (S) Department, dated February 13, 1986. The case of the petitioner is that he has purchased the aluminium scrap from certain dealers who in turn purchased the same from A.P. State Road Transport Corporation (for short, "the R.T.C") and the R.T.C. collected the tax from the s....