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Supreme Court Dismisses Appeal Against Levy of Timber Tax Under Calicut City Municipal Act 1961. Court Holds Section 126 Must Be Read Down to Tax Only Entry of Timber for Consumption, Use or Sale Within Municipal Limits, Consistent with Entry 52 List II Constitution.

The appeals arose from a group of petitions filed before the Kerala High Court challenging the levy of 'timber tax' by the Corporation of Calicut unde...