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1972 (8) TMI 111 - KERALA HIGH COURTExtract: .......hlighted in rule 6 of the Rules. The order in question can also be revised at the instance of the dealer by the Deputy Commissioner under section 36 or by the Board of Revenue under section 38 of the Act. 11.. We are, therefore, of the view that the appeal is without substance and we dismiss the same. We make no order as to costs. Appeal dismissed.
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