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2001 (4) TMI 3 - MADRAS HIGH COURT
Extract:
.......the Division Bench. We are in respectful agreement with the Division Bench in holding that the taxing provisions cannot be faulted on the touchstone of Article 14 or on the principle of legislative competence . 24. In our view, the petitions have no merits and must be dismissed. They are accordingly dismissed. No costs. Connected W.M.Ps are closed.