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1993 (9) TMI 106 - SUPREME COURTAssessee's sales tax registrations under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956, with effect from July 1, 1987 cancelled - Held that:- As at the stage of proceedings where the personal presence of the party in the court is not normally expected-such as the stage of final arguments in a suit or the arguments in appeal-other than the stage, say of evidence where the party's presence is normally expected, it might, perhaps, be proper to ensure that learned counsel who seeks to retire from the case at the very last moment had earlier given notice to the client. Ends of justice would be met if the appellant has one more opportunity of being heard. We did not understand Sri Firoz, learned counsel appearing for the State of Kerala, to oppose this prayer of the petitioner. The order dated June 1, 1990, of the High Court is set aside and Tax Revision Case No. 169 of 1989 is remitted to the High Court for fresh disposal in accordance with law.
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