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1978 (3) TMI 204 - MADRAS HIGH COURTExtract: ....... the total turnover exceeding Rs. 50,000. So, the two have to be added together for determining the liability. When they are added, clearly the assessee is liable to be taxed on the sum total of the two turnovers. Rules, as we said, cannot have the overriding effect on the provisions of the Act. We, therefore, dismiss this appeal. Appeal dismissed.
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