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2011 (3) TMI 1772 - MADRAS HIGH COURTExtract: .......d out as per the unamended provision and beyond that, for the post-amendment period, the applicable rate under the amended provision has to be arrived at. In the light of the above facts, the writ petition is partly allowed and the order of the Tribunal is set aside, directing the Assessing Officer to work out the liability and pass orders thereon.
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