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2003 (8) TMI 524 - KERALA HIGH COURTExtract: .......ties below, we direct the assessing authority to modify the assessment by taking the actual purchase suppression of Rs. 9,610.21 and make an addition of a reasonable gross profit for arriving at the sale value. The rate of tax that should be applied is the rate of tax on the goods covered by the purchase bill. S.T. Revision is disposed of as above.
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