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2006 (10) TMI 405 - KERALA HIGH COURTExtract: .......old gold under section 5A. Therefore, the short levy and payment of tax is only on account of non-payment of tax in terms of section 7(1)(a) which again was determined based on return filed in the preceding year. In the circumstances, we uphold the impugned order of the Commissioner of Commercial Taxes and dismiss the appeal filed by the appellant.
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