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1977 (3) TMI 27 - MADRAS HIGH COURTExtract: .......rder of the Tribunal and remit the matter to the Tribunal for disposal of the appeals preferred by the first respondent on merits with regard to the second point on the basis that section 10(1) does not exempt the first respondent from the provisions of the Act. The tax revision petitions are accordingly allowed. There will be no order as to costs.
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