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    <title>2010 (10) TMI 925 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed two Writ Petitions challenging the validity of Section 66A of the Finance Act, 1994 and a related show-cause notice. The Court referred to a previous judgment by the Bombay High Court and a Circular issued by the Government of India to determine the petitioners&#039; liability from a specific date. Ultimately, the Court rejected the Writ Petitions without costs.</description>
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