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1957 (9) TMI 36 - HC - VAT and Sales TaxExtract: .......spirit used in the manufacture of French Polish will amount to a levy of a duty on French Polish under the Madras Prohibition Act, 1937, and it follows that section 4 of the Madras General Sales Tax Act, 1939, cannot exonerate the petitioner from liability under that Act. 6.. The petition fails and is hereby dismissed. No costs. Petition dismissed.
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