1983 (2) TMI 253

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..... ---------------------------------------   The judgment of the Court was delivered by   VENKATARAMIAH, J.-This appeal is filed against the judgment dated September 28, 1979, of the High Court of Kerala in T.R.C. No. 125 of 1979. In this case the High Court has upheld the deduction of the value of goods returned by the purchasers during the assessment year 1971-72 under rule 9(b)(i) of .....

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