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1997 (3) TMI 33 - MADRAS HIGH COURTExtract: .......on of section 80VVA of the Act by the Finance Act, 1987, with effect from April 1, 1988. We are of the opinion that a question of law does arise out of the order of the Appellate Tribunal. Accordingly, we direct the Appellate Tribunal to state a case and refer the question set out in paragraph 1 above. The petition is ordered accordingly. No costs.
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