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1987 (2) TMI 492 - KERALA HIGH COURTExtract: .......ase. 3.. In the circumstances, the Tribunal, in our view, misunderstood the scope and language of entry 18 as well as the nature of the article in question. Accordingly we set aside the orders of the appellate authorities and restore that of the assessing authority. The tax revision cases are allowed in the above terms. No costs. Petitions allowed.
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