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1973 (11) TMI 74 - KERALA HIGH COURTExtract: ....... liable to pay tax more than at the concessional rate. The result is that there is no justification to reopen the assessment by exhibit P1 notice. Exhibit P3 order is bad and is liable to be quashed. It is accordingly quashed. The original petition is allowed. In the circumstances of the case, parties are directed to suffer costs. Petition allowed.
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