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1991 (9) TMI 330 - MADRAS HIGH COURTExtract: .......d also that the goods had been transported by the assessee itself to Kerala and sold in Kerala are sound and based on the material on record. The order of the Tribunal does not suffer from any error whatsoever. The revisions have no merit and the same are hereby dismissed. We, however, leave the parties to bear their own costs. Petitions dismissed.
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