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1979 (2) TMI 26 - KERALA HIGH COURTExtract: .......aw reffered and would leave it to the Tribunal to deal with the matter afresh in accordance with law and in the light of the observations contined in this judgment, and pass fresh and appropriate orders on the appeal by the assessee, out of the order in which, the question of law has been referred, and sent up for our opinion. No order as to costs.
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