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1985 (11) TMI 215 - KERALA HIGH COURTExtract: .......Sales Tax Officer and the tax determined by the Tribunal is a trifle sum not exceeding Rs. 300, we do not propose to allow this revision petition as it would involve remand and fresh determination which, in the circumstances, would be sheer waste of time and money. Subject to the principle stated by us, the tax revision case is dismissed. No costs.
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