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    <title>1971 (4) TMI 99 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=193350</link>
    <description>Bellary district was held to fall outside the expression &quot;Madras Area&quot; in the 1958 Mysore amendment to the commercial crops market law, because Bellary had entered Mysore under the Central Act of 1953, while &quot;Madras Area&quot; referred only to territory transferred from Madras under the States Reorganisation Act, 1956. The adapted definition in the Mysore General Clauses Act, together with the statement of objects and reasons, the structure of the amendment, and the 1966 repeal and savings provision, confirmed that Bellary was treated separately from the Madras Area. The amended provision therefore did not extend to Bellary district, and the demand based on that amendment could not be sustained.</description>
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    <pubDate>Tue, 27 Apr 1971 00:00:00 +0530</pubDate>
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      <title>1971 (4) TMI 99 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=193350</link>
      <description>Bellary district was held to fall outside the expression &quot;Madras Area&quot; in the 1958 Mysore amendment to the commercial crops market law, because Bellary had entered Mysore under the Central Act of 1953, while &quot;Madras Area&quot; referred only to territory transferred from Madras under the States Reorganisation Act, 1956. The adapted definition in the Mysore General Clauses Act, together with the statement of objects and reasons, the structure of the amendment, and the 1966 repeal and savings provision, confirmed that Bellary was treated separately from the Madras Area. The amended provision therefore did not extend to Bellary district, and the demand based on that amendment could not be sustained.</description>
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      <pubDate>Tue, 27 Apr 1971 00:00:00 +0530</pubDate>
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