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1983 (9) TMI 319 - SC - Indian LawsExtract: .......e we hold that the decision of the Allahabad High Court is correct and we hereby over rule the decisions of the Gujarat and Madhya Pradesh High Courts. In our opinion, the video show in the instant case is clearly exigible to tax under section 3 of the Act. The Writ petitions are accordingly dismissed with no order as to costs. Petitions dismissed.
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