Tally Group-Master XML tags contain Invalid unicode character

This prima-facie appears to be a BUG with Tally 9 and Tally 7.2

Steps to replicate the PROBLEM
1) Use the following SQL-SELECT to retrieve Tally data :-

Select $name , $parent from GROUPS

2) Extract of the XML-output generated by the above SQL-SELECT is given below for your reference:-

<ROW>
<COL>Branch / Divisions</COL>
<COL>&#4; Primary</COL>
</ROW>

Notice the line shown in RED color. It contains an invalid unicode character. When you load the data in XML DOM object, it does not work as there is an INVALID UNICODE CHARACTER.

This problems occurs even with Tally 7.2 which does not support UNICODE.

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