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1963 (4) TMI 39 - MADRAS HIGH COURTExtract: .......ticles mentioned in item 51, by Amending Act 6 of 1963. We therefore agree with the view taken by the Tribunal that the hairpins cannot be included in the list of items enumerated in item 51, and that the turnover relating to hairpins should be assessed under item 23 only. The revision is therefore dismissed with costs, Rs. 100. Petition dismissed.
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