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1963 (4) TMI 34 - MADRAS HIGH COURTExtract: .......er section 7 does not conform to the pattern of the taxation which sections 3, 5 and 7 lay down. We are therefore satisfied that the Tribunal rightly held that the petitioner was not entitled to the privilege of taxation at the compounded rates of levy under section 7. The petition is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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