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1981 (9) TMI 103 - MADRAS HIGH COURTExtract: .......as the third amount is concerned, it would stand on an a fortiori footing, because sales tax is a revenue liability and the guarantee commission paid for discharging a revenue liability would clearly be revenue. The result is that the question referred is answered in the affirmative and in favour of the assessee. There will be no order as to costs.
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