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1999 (11) TMI 22 - ALLAHABAD HIGH COURTExtract: .......his obligation has been provided subsequently by an amendment effected by the Finance Act, 1995, with effect from July 1, 1995. Therefore, the legal position as enunciated by the Commissioner (Appeals) and the Appellate Tribunal is abundantly self-evident and no substantial question of law is involved. The appeal is, therefore, dismissed in limine.
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