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1963 (7) TMI 74 - MYSORE HIGH COURTExtract: ....... is force in this contention. But we refrain from pronouncing on the same as we have not heard full arguments on that question. We think that the Tribunal is right in holding that the petitioner is liable to tax under section 5(4) of the Act. Hence this petition fails and the same is dismissed with costs. Advocate s fee Rs. 100. Petition dismissed.
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