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1979 (2) TMI 190 - KERALA HIGH COURTExtract: ....... Revenue (Taxes), Ernakulam v. Castle Rock Fisheries 1980 45 S.T.C. 101. (T.R.C. No. 23 of 1978). 3.. We allow these tax revision cases and remit the appeals back to the Appellate Tribunal for fresh disposal in accordance with law and in the light of the observations contained in this judgment. There will be no order as to costs. Petitions allowed.
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