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2019 (3) TMI 22 - KERALA HIGH COURTRevision of returns for the assessment year 2016-17 in the light of Section 42(2) of the KVAT Act, 2003 - Held that:- Reliance placed in the case of EVEREADY INDUSTRIES INDIA LIMITED VERSUS ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, STATE GOODS AND SERVICES TAX DEPARTMENT, ERNAKULAM AND ANOTHER [2018 (8) TMI 1773 - KERALA HIGH COURT], where it was held that respondents are directed to permit the petitioner to revise the returns for the assessment year 2015-16 - petition disposed off following the decision of the above case.
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