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1996 (4) TMI 102 - MADRAS HIGH COURTExtract: ....... indicated above, that where such literal interpretations lead to absurd results a casus omissus could be inferred. The net result is, we answer the first question as redrafted by us in paragraph 2 (at page 577) above in the affirmative and against the Revenue. We also answer the second question in the affirmative and against the Revenue. No costs.
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