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1996 (2) TMI 30 - HC - Income TaxExtract: .......reasons, we answer the question referred to us in the affirmative, that is, in favour of the assessee and against the Revenue. A copy of this judgment under the seal of this court and the signature of the Registrar shall be sent to the Agricultural Income-tax and Sales tax Appellate Tribunal, Addl. Bench, Kottayam, for passing consequential orders.
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