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    <title>Appellants Exempt from Including Notional Rubber Cess in Sales Turnover Due to Non-Collection from Traders.</title>
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    <description>The appellants were neither paying the rubber cess nor collecting the same from the traders to whom they have sold the goods. Therefore, the notional rubber cess could not be included in the sales turnover - SC</description>
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      <description>The appellants were neither paying the rubber cess nor collecting the same from the traders to whom they have sold the goods. Therefore, the notional rubber cess could not be included in the sales turnover - SC</description>
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