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1973 (6) TMI 63 - MADRAS HIGH COURTExtract: .......neral Sales Tax Act for the reason that the scraps were connected with the business of the assessee. Following the principle laid down in the above case, we hold that the transactions in this case are liable to tax. In this view, the order of the Tribunal is set aside, and the tax case is allowed with costs. Counsel s fee Rs. 150. Petition allowed.
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