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1996 (3) TMI 510 - KERALA HIGH COURTExtract: .......substitute our judgment otherwise on the facts and circumstances of the case. Although T.R.C. No. 27 of 1993 relates to a different assessment year from T.R.C. No. 30 of 1993 the question has identical character and our decision shall cover the fate of T.R.C. No. 30 of 1993. For the above reasons revision cases stand dismissed. Petitions dismissed.
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