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1980 (9) TMI 257 - MADRAS HIGH COURTExtract: ....... purpose of transport. Thirdly, the timber so cut had been sold to buyers in Bombay even. Under these circumstances, we are of the opinion that the decision relied on by the learned counsel is not of any assistance to support the contention of the appellant in the present cases. Consequently, these appeals fail and are dismissed. Appeals dismissed.
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