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1970 (3) TMI 125 - MADRAS HIGH COURTExtract: .......n tax is levied under section 5, it cannot be assumed that the dealer is taxed under section 3 so as to attract section 7. Having regard to the view we have expressed on the relative scope of sections 3, 5 and 7 of the Act, the petitioner s contention has to fail. The writ petition is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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