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1975 (12) TMI 102 - ITAT MADRASExtract: .......essional rate of tax for Rs. 23,133.75 at 7 per cent for 1969-70 and the State Representative rsquo s claim for restoration of the rate of tax to 10 per cent on a turnover of Rs. 14,807 for asst. yr. 1970-71 are both remanded back to the assessing authority for a decision in the light of our observations in the two immediately preceding paragraphs.
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