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1954 (3) TMI 44 - MADRAS HIGH COURTExtract: .......of the Government that an agricultural tractor is a vehicle and therefore is subject to the levy of additional tax of 6 pies. In our opinion the interpretation placed upon the word vehicle by the Appellate Tribunal is correct, and the decision of the Tribunal must be confirmed. The revision case is dismissed with costs, Rs. 250. Petition dismissed.
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