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1957 (12) TMI 23 - SC - Indian Laws
Extract:
....... are, therefore, of the opinion that the terminal tax under s. 66(1)(o) is not leviable on goods which are in transit and are only carried across the limits of the Municipality, and would therefore allow this appeal, reverse the decision of the Nagpur High Court. The appellant will have its costs in this court and in the High Court. Appeal allowed.