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2006 (6) TMI 101 - KERALA HIGH COURTExtract: .......ee could not utilise the same is of no consequence. In any view, when the assessee refunds the collection in subsequent years the assessee could claim deduction in those years from the sales turnover. For the abovementioned reasons, we fully endorse the view of the Tribunal and answer the questions in favour of the Revenue and against the assessee.
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