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2001 (2) TMI 79 - MADRAS HIGH COURTExtract: .......remand, that is relevant. What is relevant is that the determination of the tax had been made prior to March 31, 1998, in an order of assessment. The subsequent developments with regard to appeal, remand and redetermination will not affect the fact that the tax had been determined prior to March 31, 1998. The writ petitions are, therefore, allowed.
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