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1991 (8) TMI 308 - MADRAS HIGH COURTExtract: ....... view that we take we are fortified by the decisions of the Allahabad High Court in Hindustan Safety Glass Works (P.) Ltd. v. State of Uttar Pradesh 1974 34 STC 209 and Central Food Storage v. Commissioner of Sales Tax 1977 40 STC 529. The tax revision case, therefore, fails and it is dismissed with costs. Counsel s fee Rs. 200. Petition dismissed.
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