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2007 (7) TMI 603 - MADRAS HIGH COURTExtract: .......ed under the Tamil Nadu General Sales Tax Act, 1959. In such circumstances, the lower appellate court has rightly come to the conclusion that the suits are not maintainable and that the civil court has no jurisdiction to try the suits. In such view of the matter, the second appeals are liable to be dismissed and are accordingly dismissed. No costs.
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