1990 (10) TMI 73

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Full Text of the Document

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....For the Respondent : A. T. M. Sampath, Advocate ORDER This is an appeal by special leave from the judgment of the Madras High Court in an estate duty matter. The question involves the interpretation of the provisions of the Estate Duty Act, 1953. We are, however, of the opinion that the issue raised is purely of academic interest and not of any practical importance in view of the following c....