1995 (6) TMI 197

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....appeals is whether the petitioners are entitled to the benefit of reduced rate of tax prescribed in entry 24(b) of the Act. 2.. Though the assessing authority held that the petitioner is not entitled to the reduced rate of tax, the Appellate Deputy Commissioner accepted the plea of the petitioners and granted the benefit of rate specified in entry 24(b) of the First Schedule to the Andhra Prade....