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1954 (4) TMI 38 - MADRAS HIGH COURTExtract: .......unity. We are concerned with the assessment year 1950-51. During that period, there was no declaration by Parliament by law that groundnut was an essential commodity, essential for the life of the community. The contention from either point of view has to be rejected. The petition is dismissed with costs which we fix at Rs. 250. Petition dismissed.
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