1967 (7) TMI 103

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..... I S.,JJ. The judgment of the Court was delivered by VELU PILLAI, J.- The only contention urged before us relates to the old shade trees sold by the petitioner. In the light of the Supreme Cou .....

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..... of the shade trees should by its nature be an isolated transaction, occurring, perhaps in a generation or two. There is no regular frequency for such sales and we are unable to hold that the petitione .....

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