1996 (10) TMI 457

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..... er, when admittedly escapement was detected after the completion of the assessment for the year 1990-91, is correct and proper. The Tribunal has relied upon the Full Bench decision of this Court in Madras Rubber Factory Ltd. v. State of Kerala [1979] 44 STC 208. Even this is so, however, the Tribunal has not pin-pointed that the said decision is of the Full Bench of this Court. The Full Bench ha .....

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