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1966 (3) TMI 74 - MYSORE HIGH COURTExtract: ....... So, it was that the 14th bye-law, which envisaged the coming into being of a profit, without there being any motive to earn it, made provision as to how that profit should be appropriated. In our opinion, the assessments were beyond the competence of the Commercial Tax Officer and we quash them. We make no direction as to costs. Petitions allowed.
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