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1936 (12) TMI 31 - HIGH COURT OF CALCUTTAExtract: .......were a trade by itself. If the Legislature had intended that, in my opinion, it should have said so, and I am quite unable the suggested result can only arise from an implication from those clause or a qualification upon them - in the way contended for. I agree that the appeal fails on all points and should be dismissed with costs. Appeal dismissed
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