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1997 (2) TMI 62 - MADRAS HIGH COURTExtract: .......hly debatable and something, which can be established only by long drawn process of reasoning. Therefore, the Tribunal was correct in saying that section 154 of the Act will not be applicable to the facts of this case. In view of the foregoing discussion, we answer the question referred to us in the affirmative and against the Department. No costs.
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