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1966 (11) TMI 82 - KERALA HIGH COURTExtract: .......ourse will be to quash the assessment and leave the department to make a fresh assessment, if possible, in accordance with law. In the view we have taken, the other contentions of counsel for the petitioner do not arise for consideration and are not considered in this judgment. This tax revision case is allowed as above. No costs. Petition allowed.
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