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1983 (8) TMI 251 - MADRAS HIGH COURTExtract: .......ss Steel Co. 1978 41 STC 270 which have been pronounced after considerable contest. Following the abovesaid two decisions, we allow the tax case and set aside the order of the Tribunal in this case and direct the assessing authority to assess the petitioner under section 7 of the Tamil Nadu General Sales Tax Act. There will be no order as to costs.
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