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    <title>1997 (9) TMI 553 - KERALA HIGH COURT</title>
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    <description>The High Court partially allowed the revision petition filed by the Revenue against the Kerala Sales Tax Appellate Tribunal&#039;s order for the assessment year 1984-85. It upheld the inclusion of additional income in the turnover but remitted the matter of exemption claim back to the assessing authority for further examination based on additional evidence. The Court set aside the Tribunal&#039;s order except for the reduction in estimated turnover, providing detailed reasoning and directions for further assessment on issues related to irregularities, income disclosure, turnover estimation, and exemption claims.</description>
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    <pubDate>Tue, 02 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 553 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=159051</link>
      <description>The High Court partially allowed the revision petition filed by the Revenue against the Kerala Sales Tax Appellate Tribunal&#039;s order for the assessment year 1984-85. It upheld the inclusion of additional income in the turnover but remitted the matter of exemption claim back to the assessing authority for further examination based on additional evidence. The Court set aside the Tribunal&#039;s order except for the reduction in estimated turnover, providing detailed reasoning and directions for further assessment on issues related to irregularities, income disclosure, turnover estimation, and exemption claims.</description>
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      <pubDate>Tue, 02 Sep 1997 00:00:00 +0530</pubDate>
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