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1954 (3) TMI 51 - MADRAS HIGH COURTExtract: .......ax is really a tax in the nature of an export duty, which is within the purview of Entry 44 of List I of VIIth Schedule of the Government of India Act of 1935. We therefore reject the argument and dismiss the petition with costs Rs. 250. Petition dismissed. Since reported as Louis Dreyfus and Company Ltd. v. The State of Madras 1954 (5 S.T.C. 307).
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