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1975 (5) TMI 29 - AT - Income TaxExtract: ....... for assessment under s. 7 no separate levy of tax on this turnover would be called for, as we have held that the turnover does not fall under s.3(2) of the Act, because it does not fall in the First Schedule at all. 6. In the result, the appeal is allowed. The appellant is assessable on its reported turnover of Rs. 42,746.00 under s. 7 of the Act.
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