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2009 (8) TMI 1099 - MADRAS HIGH COURTWhether, in the facts and circumstances of the case, the Tribunal is legally correct in treating the turnover representing loading charges, transport charges, unloading charges as not includible in the purchase turnover for the purpose of levy of tax under section 7A of the Tamil Nadu General Sales Tax Act, 1959? Held that:- We are in full agreement with the decisions rendered in Gwalior Rayon Silk Manufacturing and Weaving Co. Ltd [1980 (9) TMI 262 - MADRAS HIGH COURT] and P.R. Tata & Co. [1970 (4) TMI 149 - ORISSA HIGH COURT] deciding the question of law in favour of the assessee. Thus tax case revision fails and the same is dismissed.
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