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1991 (7) TMI 299 - MADRAS HIGH COURTExtract: .......he assessing authority, Appellate Assistant Commissioner and the Tribunal and hold that for all the three assessment years the packing charges and labour charges for packing would rightly be included in the taxable turnover of the assessee. These revisions fail and they are dismissed. There will however be no order as to costs. Petitions dismissed.
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