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1954 (1) TMI 17 - HC - VAT and Sales TaxExtract: .......nderlying it. (1) I.L.R. 1952 Mad. 571 at page 586 3 S.T.C. 121 at page 133. For the foregoing reasons, T.R. Cases Nos. 4, 103, 134, 195 and 196 of 1953 are dismissed with costs, Rs. 250 in each. The other peti- tions, T.R. Cases Nos. 345, 350 and 352 of 1953 which are posted for admission are dismissed in view of our judgment. Petitions dismissed.
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