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1962 (2) TMI 63 - CALCUTTA HIGH COURTExtract: ....... is a tax on the sale of goods as clearly mentioned in the preamble to the Act and the charging section and cannot be considered to be tax on the goods themselves. As the assessee s contention that the tax was a tax on the goods has not been accepted the assessee must pay the costs of this reference. RAY, J.-I agree. Reference answered accordingly.
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