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1974 (2) TMI 27 - GUJARAT HIGH COURTExtract: ....... incidental or ancillary to the main power to tax income which is conferred by the Act, it has no nexus with the statute in question. These were the only arguments which were urged before us at the hearing of the petition and since there is no merit in any of them, the petition fails and is dismissed. Rule discharged with costs. Petition dismissed.
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