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1975 (11) TMI 152 - MADRAS HIGH COURTExtract: .......by this court in the decision, Mettur Sandalwood Oil Co. v. State of Madras 1965 16 S.T.C. 9., is satisfied. We, accordingly, hold that the articles in question are perfumes within the meaning of entry 51 of the First Schedule to the Sales Tax Act. We, accordingly, dismissed the petitions with costs. Counsel s fee Rs. 150 each. Petitions dismissed.
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