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1998 (9) TMI 645 - KARNATAKA HIGH COURTExtract: .......ezed out of entry 6. 4.. Apparently, the contention before the appellate authorities was that the petitioner was entitled to deduction of the value of cotton seeds during the assessment. This contention has not been rightly pressed before this Court. We find no merit in the revision and the revision has to fail and is dismissed. Petition dismissed.
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