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1996 (11) TMI 206 - CEGAT, MADRASExtract: .......gulation) Act to permit multi point levy of cess in respect of the very same paper. In the circumstances we hold that the learned lower authority rsquo s order is sustainable in law. We therefore dismiss the appeal of the Revenue. 6. emsp The Cross Objection being in the nature of comments is misconceived in law and the same is therefore dismissed.
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