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2013 (7) TMI 894 - MADRAS HIGH COURTExtract: ....... the period 31st July, 1996, has to be worked out to attract the liability at the rates specified therein and beyond that, the liability of the turnover has to be worked out based on the amended provision depending on the taxable turnover cross ing rupees 100 crores for the whole year. The tax case revision stands disposed of accordingly. No costs.
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