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1972 (4) TMI 80 - MADRAS HIGH COURTExtract: .......sessee under section 4. But so far as the statutory provisions go, the conclusion is inescapable that the disputed turnover is part of the taxable turnover on which tax has to be paid. Therefore, we do not feel inclined to interfere with the decision of the Tribunal. The tax case is dismissed. There will be no order as to costs. Petition dismissed.
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