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    <title>Court Upholds Maharashtra Purchase Tax on Sugarcane Act, 1962; Provisions Not Unconstitutional or Ultra Vires.</title>
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    <description>Constitutional validity of some of the provisions of the Maharashtra Purchase Tax on Sugarcane Act, 1962 - Interpretation - determination of purchase price - valuation - inclusion of expenses - change the structure of taxation - It is not unconstitutional and ultra vires as alleged - HC</description>
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