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1976 (1) TMI 20 - KARNATAKA HIGH COURTExtract: ....... non-agricultural purposes, is chargeable to tax under section 3 of the Act and is not excluded from its operation. Therefore, the Tribunal was right in upholding the order of the authorities below in levying the tax. Accordingly, these revision petitions fail and are dismissed. In the circumstances the parties are directed to bear their own costs.
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