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1991 (3) TMI 371 - KARNATAKA HIGH COURT
Extract:
.......irecting the respondents to modify the impugned order of assessment in accordance with law and in conformity with this order and to refund or adjust the amount becoming refundable, in the light of this order, if the tax has already been collected under the impugned orders. (iii) The parties shall bear their costs themselves. Writ petitions allowed.