ON REHEARING
METER, J.
In this case involving the Michigan Income Tax Act of 1967, M.C.L. § 206.1 et seq.; MSA 7.557(101) et seq., respondent appeals by leave from the circuit court's ruling, in an appeal from a decision by the revenue commissioner, that (1) the circuit court had jurisdiction to hear the appeal and (2) petitioner's tuition increase for the 1995-96 academic year was low enough that its students, under M.C.L. § 206...
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