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1978 (9) TMI 25 - KERALA HIGH COURTExtract: .......f of any custom or usage by which it became applicable to the assessee in matters other than these. The burden of proving this was on the assessee, and the said burden has not been discharged. In the result, we answer the questions referred in the negative, i.e., in favour of the revenue and against the assessee. There will be no order as to costs.
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