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2002 (12) TMI 593 - KERALA HIGH COURTExtract: .......pay tax under section 5(1)(v)(a) in respect of the purchase turnover of timber used for manufacture and purchased against form 18. The assessing officer is directed to modify exhibit P1 assessment deleting the demand under section 5(1)(v)(a) in respect of purchase turnover covered by section 5(3). The original petition is allowed. Petition allowed.
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