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    <title>1990 (6) TMI 217 - KERALA HIGH COURT</title>
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    <description>The Kerala HC dismissed the revision petition of an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1982-83. The Appellate Tribunal&#039;s denial of exemption on a turnover of Rs. 94,846.72 for the previous assessment year 1981-82 was upheld due to the assessee&#039;s failure to prove the exemption claim.</description>
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      <description>The Kerala HC dismissed the revision petition of an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1982-83. The Appellate Tribunal&#039;s denial of exemption on a turnover of Rs. 94,846.72 for the previous assessment year 1981-82 was upheld due to the assessee&#039;s failure to prove the exemption claim.</description>
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