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1997 (3) TMI 45 - KERALA HIGH COURTExtract: .......os. 1, 3 and 4 in the negative, in favour of the assessee and against the Revenue. Since question No. 2 is another facet of question No. 1, we refuse to answer question No. 2. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Commissioner of Agricultural Income-tax, Thiruvananthapuram.
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