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1976 (8) TMI 158 - SUPREME COURT
Extract:
.......ent be deemed to have been made under the 1959 Act shall continue in force until they are superseded or modified. There is nothing to show that the tax is inconsistent with the 1959 Act, nor was it argued to be so. For these reasons the contentions of the appellant fail. The appeal is dismissed. There will be no order as to costs. Appeal dismissed.