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1990 (8) TMI 371 - MADRAS HIGH COURTExtract: .......der entry 106 of the First Schedule to the Act. Though the learned counsel for the petitioners, as noticed earlier, advanced various contentions, in the view we have taken above, it is unnecessary for us to deal with all the contentions. In the result, the tax revision case is allowed. There will, however, be no order as to costs. Petition allowed.
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