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2000 (2) TMI 591 - CEGAT, NEW DELHIExtract: .......a High Court. It is a question which requires a decision by a jurisdictional High Court and I, therefore, allow the application for reference and forward the question as framed by the Revenue for reference to the Hon rsquo ble Punjab and Haryana High Court at Chandigarh. The application is hereby allowed. The statement of case is drawn up herewith.
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