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1962 (11) TMI 34 - MADRAS HIGH COURTExtract: .......ing section 119 of the States Reorganisation Act. We agree with the conclusion of the Tribunal that the petitioner is the last purchaser liable to be assessed under the TravancoreCochin General Sales Tax Act, and that he was righly assessed by the department. The petition fails and is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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