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1977 (8) TMI 64 - HIGH COURT OF KERALA AT ERNAKULAMExtract: .......erefore allow these Tax Revision Cases, set aside the orders of the Appellate Tribunal, and send these cases back to the Tribunal to determine the amount due by way of refund to the petitioners, in accordance with law and in the light of the observations contained in this judgment. There will be no order as to costs. Issue carbon copies to counsel.
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