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1980 (2) TMI 230 - MADRAS HIGH COURTExtract: .......he learned counsel for the appellant. Section 3(2) will apply every provision of the Tamil Nadu General Sales Tax Act, 1959, as is applicable to sales tax, to the surcharge. Under these circumstances, we cannot hold that the order of the Board of Revenue is erroneous from any point of view. Consequently, the tax case is dismissed. Appeal dismissed.
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