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1969 (7) TMI 111 - SC - Indian LawsExtract: .......o hold that the proviso is enacted with the object of bringing to tax all entry, of timber which is not brought into the city in the course of transit to any place outside .the city and directly removed out of the city by rail, road or water. The appeals fail and are dismissed. There will be no order as to costs in these appeals. Appeals dismissed.
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