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1996 (11) TMI 11 - KERALA HIGH COURTExtract: .......ceedings to the Deputy Commissioner, Agricultural Income-tax and Sales Tax, Ernakulam, to consider the question in the light of the above observations. The result is that the two orders (annexures C and D) get quashed and set aside resulting in the remittance of the proceedings as observed above. Both tax revision cases get disposed of accordingly.
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