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1991 (8) TMI 34 - KERALA HIGH COURTExtract: ....... to the facts of this case. Following the said decision, we hold that the Tribunal was justified in holding that motor cars in entry III-(B)(i) of the statement of rule 9 of the Agricultural Income-tax Rules, 1951, will include jeep . We answer the question referred to this court in the affirmative against the Revenue and in favour of the assessee.
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