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Vinothpandian: 25 Law bits
by Sekar Reporter · Published November 29, 2021
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1.4.’21; LAW NOTES:*k selvaraj advtv *INTERPRETATION OF ENTRIES RELATING TO THE TAXING POWER* *(1)* It is the substance of the levy and not the form that determines the nature of the tax. The name given by the Legislature is not conclusive for this purpose.
by Sekar Reporter · Published April 1, 2021