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1980 (4) TMI 285 - MADRAS HIGH COURTExtract: .......he expression cattle feed without adding namely and what follows it. In view of this we are unable to accept either of the contentions put forward by Mr. Natarajan on behalf of the respondent. Under these circumstances, the tax revision case is allowed and the order of the Tribunal is set aside. There will be no order as to costs. Petition allowed.
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