1954 (3) TMI 51

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..... efore 26th January, 1950. Here also the assessment was justified under the Explanation 2 to Section 2(h) introduced by the Amending Act of 1947. The learned counsel, while adopting the arguments, which were addressed by the petitioner's advocate in T.R.C. No. 48 of 1953*, in which we have just now delivered judgment, raised an additional point, that the tax in ques- tion was really an export dut .....

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