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1980 (6) TMI 4 - KERALA HIGH COURTExtract: .......ditional tax for the year 1966-67. The question referred is, accordingly, answered in the affirmative, i.e., in favour of the assessee and against the department. There will be no direction regarding costs. A copy of this judgment, under the seal of the court and the signature of the Registrar, will be forwarded to the Tribunal, as required by law.
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