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Sales tax

or to the taxpayer. If the subject falls squarely within the letter of law he must be taxed, howsoever inequitable the consequences may appear to the judicial mind. If the revenue seeking to tax cannot bring the

Scheme

interest cannot, without more, be a money circulation scheme' within the meaning of s. 2(c) of the Act, howsoever high the promised rate of interest may be in comparison with the agreed rate, State of West Bengal

Termination

IC 469. Termination embraces not merely the act of termina-tion by the employer, but the fact of termination howsoever produced. Retrenchment means 'to end, conclude, cease', State Bank of India v. N. Sundara Money, AIR 1976 SC

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