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1976 (12) TMI 173 - MADRAS HIGH COURTExtract: .......in the scope of the notification. Since, admittedly, the petitioner has not paid any tax with reference thereto under the State Act, it will not be entitled to the exemption provided for in the notification of the Governor. Under these circumstances, the petitions fail and they are dismissed. There will be no order as to costs. Petitions dismissed.
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