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1990 (8) TMI 383 - MADRAS HIGH COURT
Extract:
.......yeetakam 1977 40 STC 466 and Baluswami Chettiar v. State of Tamil Nadu 1986 63 STC 492 and also the decision in State of Tamil Nadu v. Arulmurugan Co. 1982 51 STC 381 FB . Inasmuch as the Tribunal has followed the ratios in these judgments, we do not think that there is any case for interference in this tax revision case. The tax case is dismissed.