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1996 (10) TMI 449 - KERALA HIGH COURTExtract: .......ation and best judgment, the subject-matter of T.R.C. No. 21 of 1994 also get quashed and set aside and the assessing authority is directed to proceed with the assessment on the basis of form 8 return filed by the assessee declaring a total and taxable turnover of Rs. 9,32,13,732.11 and finalise the assessment on the above basis. Petitions allowed.
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