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1974 (11) TMI 102 - SC - Indian LawsExtract: .......e of Kerala. The debatable question as to the nature of impost, its constitutional validity and legal justifiability will have to be gone into then. On the facts as they stand in these appeals, we uphold the orders of the Kerala High Court for the reasons given by us. The appeals fail and are dismissed with costs. One hearing fee. Appeals dismissed
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