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1990 (1) TMI 280 - MADRAS HIGH COURTExtract: ....... have no hesitation to hold that the same turnovers cannot again be. subjected to tax, particularly, when the subject-matter of the commodity is declared goods, namely, cotton. 11.. In the result, we allow the tax cases and set aside the assessments on the disputed turnovers on cotton. However, there will be no order as to costs. Petitions allowed.
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