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1998 (7) TMI 621 - HIGH COURT OF MADRASExtract: .......e nature of the claim or liability or the entitlement or otherwise, with reference to the transaction and surrounding circumstances in respect of the claim or the dispute between the parties. 11. For reasons aforestated, the appeal is dismissed. Parties to bear their own costs. Consequently, the connected miscellaneous petitions are also dismissed.
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