1990 (6) TMI 217

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.... under the Kerala General Sales Tax Act, 1963. The respondent is the revenue. We are concerned with the assessment year 1982-83. The sole question that arises for consideration is whether the Appellate Tribunal was justified in denying exemption, on the turnover of Rs. 94,846.72. Admittedly the said turnover related to the assessment year 1981-82. The declarations filed in that behalf evidence the....