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1961 (1) TMI 63 - HC - VAT and Sales TaxExtract: .......servation was in connection with the TravancoreCochin Act, where the statute expressly mentions them and, therefore, observations on such a statute can hardly afford assistance in interpreting a provision of another enactment differently worded. It follows that this revision petition fails with costs, which we assess at Rs. 100. Petition dismissed.
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