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1955 (3) TMI 46
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....nts: G. Ramanujam and V. Ramaswami, Advs. JUDGMENT P.V. Rajamannar, C.J. 1. The question referred to us by the Board of Revenue for our opinion is whether on the facts and in the circumstances of the case, the lease of properties relating to a touring cinema, though collapsible and capable of being removed, but permanently fastened to the earth when in use is chargeable to Stamp duty unde....