1960 (6) TMI 20

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.... delivered by ANSARI, C.J.-The appellant claims exemption from tax on sales of the French polish which he manufactures. His case is the tax cannot be levied because of section 4 of the Madras General Sales Tax Act, and having failed before the taxing authority, he has invoked the jurisdiction of this Court under Article 226. But the learned Judge declined to interfere on the ground that the afores....