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1987 (7) TMI 548 - KERALA HIGH COURT]Extract: .......Ltd. case 1985 60 STC 213 and the Bench decision of this Court in Kunhalavi and Co. case 1987 66 STC 100 1987 KLT 317, we are of the view that the decision of the Appellate Tribunal, dated 8th September, 1986, is justified in law. 3.. No interference is called for in the said decision. We dismiss the tax revision case in limine. Petition dismissed.
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