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1961 (12) TMI 69 - MADRAS HIGH COURTExtract: .......saction in question may not attract the tax under the local sales tax law, for the purpose of section 8(2) the Central sales tax becomes leviable at the same rate as would otherwise be applicable under the local sales tax law. The result is that the contentions advanced fail and the petitions are dismissed with costs. Counsel s fee-one set-Rs. 150.
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