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    <title>1995 (4) TMI 273 - KERALA HIGH COURT</title>
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    <description>The Court dismissed the petitioner&#039;s case, upholding the Tribunal&#039;s decision to restore the assessing authority&#039;s assessment of the petitioner&#039;s taxable turnover for the year 1981-82. The judgment emphasized the need for valid reasons for overturning assessing authority estimates and supported the Tribunal&#039;s decision based on discrepancies found in the petitioner&#039;s accounts and stock inspections.</description>
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      <description>The Court dismissed the petitioner&#039;s case, upholding the Tribunal&#039;s decision to restore the assessing authority&#039;s assessment of the petitioner&#039;s taxable turnover for the year 1981-82. The judgment emphasized the need for valid reasons for overturning assessing authority estimates and supported the Tribunal&#039;s decision based on discrepancies found in the petitioner&#039;s accounts and stock inspections.</description>
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