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2012 (6) TMI 766 - KERALA HIGH COURTExtract: .......eme under section 7(1)(a), is correct, it happens to be lower than the tax payable based on the accounts that is tax payable on sales turnover and purchase turnover disclosed from the accounts. So much so the demand of tax based on accounts being the highest is absolutely correct. The review petitions are therefore dismissed as devoid of any merit.
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