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1980 (8) TMI 83 - HIGH COURT OF JUDICATURE AT MADRAS
Extract:
.......e duty over again on bitumenised waterproof paper will amount to double taxation. I therefore hold that the respondents are not entitled to collect excise duty on bitumenised waterproof paper under entry 17(2). In the circumstances, the notification dated 27-5-1976 is not valid and is quashed. The writ petitions are allowed, however, without costs.