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1994 (1) TMI 260 - KARNATAKA HIGH COURTExtract: .......e order dated July 9, 1986, passed by the Deputy Commissioner, Commercial Taxes (Administration), Mangalore Division, Mangalore, in SMR. No. 108/85-86(MI), is set aside and the order dated January 21, 1986, passed by the assessing authority-Commercial Tax Officer, III Circle, Mangalore, for the assessment year 1981-82 is restored. Petition allowed.
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