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1959 (12) TMI 26 - MADRAS HIGH COURTExtract: .......ce and circumstances of the case, is binding upon us. The conclusion arrived at by the Tribunal that the assessee would be liable to sales tax in respect of the turnover relating to the packing materials for cotton and yarn sold by them is correct. The revision cases fail and are dismissed with costs. Advocate s fee for Rs. 100. Petition dismissed.
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