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1965 (12) TMI 90 - SUPREME COURT
Construction of the provisions of rule 5(1)(i) of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, questioned - Held that:- Appeal partly allowed. The expression "in respect of the goods" in rule 5(1)(i) of the Rules means only "on the goods". Even if the word "attributable" is substituted for the words "in respect of", the result will not be different, for the duty paid shall be attributable to the goods. We cannot, therefore, agree with the construction of rule 5(1)(i) of the Rules accepted by the High Court.