1955 (3) TMI 14

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....relation to assessment proceedings of 1949-50 and 1950-51. The only question that was argued before us was whether the Appellate Tribunal was right in the interpretation it placed upon the Notification No. 1011 dated 28th May, 1949. The notification runs: "In exercise of the powers conferred by Section 6 of the Madras General Sales Tax Act, 1939 (Madras Act IX of 1939), as amended by Madras Act XX....