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1993 (9) TMI 79 - KERALA HIGH COURTExtract: ....... Question Nos. (6) and (7) are answered in the negative, against the Revenue and in favour of the assessee. The references are disposed of as above. A copy of this judgment, under the seal of this court and the signature of the Registrar, shall be forwarded to the Agricultural Income-tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad.
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