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1981 (9) TMI 249 - MADRAS HIGH COURTExtract: ....... it necessary to go into those cases. The assessee will be eligible for the benefit of the concessional rate of tax with reference to the turnover of Rs. 4,69,520, i.e., the rate of tax to be adopted is 1 per cent instead of 21 per cent. The revision is allowed and the assessee will be entitled to his costs. Counsel s fee Rs. 250. Petition allowed.
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