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1981 (12) TMI 151 - KERALA HIGH COURTExtract: .......he Central Act. In the second place the additional tax levied under Act 20 of 1978 has no application whatever to the provisions of section 8 of the Central Act. For both these reasons exhibits P2 to P11 are made without jurisdiction and they are accordingly declared to be void. The O.P. is allowed in the above terms. No costs. Ordered accordingly.
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