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1992 (3) TMI 330 - MADRAS HIGH COURTExtract: .......nly inappropriate but will lead to serious anomalies to grant any declaration as prayed for in the writ petition, in general terms de hors the eligibility of the individual transaction for such exemption. 11.. For all the reasons stated above, the writ petition, therefore, fails and shall stand dismissed with costs of Rs. 1,000. Petition dismissed.
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