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1979 (11) TMI 271 - SC - Indian LawsExtract: .......s in the State of Mysore. In the light of all that has been said above, we uphold the interpretation put by the High Court on Section 3 of the Taxation Act, and answer the question posed at the commencement of this judgment in the negative, and dismiss this appeal, leaving the parties to pay and bear their own costs in this Court. Appeal dismissed.
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