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1970 (4) TMI 151 - ANDHRA PRADESH HIGH COURTExtract: .......s of supply of food and drink to workmen in the canteen maintained by the company, in pursuance of the Indian Factories Act and the Rules, are sales and do constitute business for the purposes of the Andhra Pradesh General Sales Tax Act. In the result, the writ petitions are dismissed with costs. Advocate s fee Rs. 100 in each. Petitions dismissed.
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