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2009 (7) TMI 1083 - CESTAT AHMEDABADExtract: .......ocieties does not exceed 12 units. We find favour in the above plea of the appellant inasmuch as Section 65(91)(a) of Finance Act, 1994, which defines the residential complex, is to the effect that the same should not have more than 12 residential units. 3. On the above short ground, we allow the stay petition unconditionally. (Pronounced in Court)
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