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1993 (12) TMI 7 - MADRAS HIGH COURTExtract: .......tional validity of section 2(2) of the Finance Act, 1977. Applying the ratios laid down in the above two Division Bench judgments, I hold that the provisions impugned in these writ petitions is well within the legislative competence of Parliament and accordingly the writ petitions fail and are dismissed. However, there will be no order as to costs.
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