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1973 (5) TMI 95 - HC - VAT and Sales TaxExtract: .......nce of the wider connotation of the word revenue as occurring in the section would render the words taxes, cesses and rates superfluous and redundant and, as such, we cannot accede to the construction sought to be put on the word revenue by the appellant. The appeal is accordingly dismissed but there shall be no order as to costs. Appeal dismissed.
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