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1993 (6) TMI 58 - KERALA HIGH COURTExtract: .......his signature and seal of this court to the Deputy Commissioner of Agricultural Income- tax and Sales Tax, Kannur. By way of caution, a copy of this judgment shall also be sent to the Commissioner of Agricultural Income-tax and Sales Tax, Board of Revenue (Taxes), Trivandrum, since the statement has been forwarded to this court by the Commissioner.
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