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1996 (3) TMI 44 - MADRAS HIGH COURTExtract: .......1) of the Act and inasmuch as the Tribunal dealt with the issue on the merits, even though the Commissioner has not dealt with the same on the merits we consider that there is no infirmity in the order passed by the Tribunal on this aspect. Accordingly, we answer question No. 1 referred to us in the affirmative and against the Department. No costs.
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