INTRODUCTION

An act to revive the Madras General Sales tax Act, 1939 (Madras Act IX of 1939), and to make certain special provisions for the levy of tax on the sales of tea and rubber made in the Malabar district referred to in sub-section (2) of section 5 of the State Reorganisation Act, 1956, during the period commencing on and from the 1 st day ofApril, 1951 and ending with the 30 th day of September, 1957.

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