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    <title>Amendment of section 35L</title>
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    <description>The amendment replaces the clause specifying that High Court judgments in indirect tax matters arising from appeals under the statutory appellate route, references made by the intermediate tribunal, and judgments on related references are eligible for certification. Certification may be given only when the High Court, on its own motion or on an oral application by or for the aggrieved party immediately after the judgment, certifies the case as fit for further appellate review.</description>
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      <description>The amendment replaces the clause specifying that High Court judgments in indirect tax matters arising from appeals under the statutory appellate route, references made by the intermediate tribunal, and judgments on related references are eligible for certification. Certification may be given only when the High Court, on its own motion or on an oral application by or for the aggrieved party immediately after the judgment, certifies the case as fit for further appellate review.</description>
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