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2009 (4) TMI 840 - MADRAS HIGH COURTWhether the amount received by the assessee, which is termed as "demurrage or cylinder holding charges" is exigible to tax under Section 3-A of the TNGST Act? Held that:- The so called cylinder holding charges collected by the assessee are exigible to tax under Section 3-A of the TNGST Act, which is a charging provision for levy of tax for the transfer of right to use the goods for consideration. Therefore, the revisions are dismissed.
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