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1962 (12) TMI 32 - MADRAS HIGH COURTExtract: ....... the assessee should have collected this additional tax in a disguised form is not one which naturally flows from the material, from whatever point of view that material might be considered. It follows that the order of the Board cannot be sustained. The petition is allowed. The appellant will get its costs. Counsel s fee Rs. 100. Petition allowed.
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