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    <title>2018 (8) TMI 937 - KERALA HIGH COURT</title>
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    <description>The court directed the 2nd respondent to permit the petitioner to revise the returns for December 2016 to include the diesel generator purchase, emphasizing completion of the process within three weeks of initiation by the petitioner. The judgment followed the precedent set in The Commercial Tax Officer v. C. R. Varghese, highlighting the dealer&#039;s right to revise returns in specific circumstances. The writ petition was disposed of without any order on costs.</description>
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      <description>The court directed the 2nd respondent to permit the petitioner to revise the returns for December 2016 to include the diesel generator purchase, emphasizing completion of the process within three weeks of initiation by the petitioner. The judgment followed the precedent set in The Commercial Tax Officer v. C. R. Varghese, highlighting the dealer&#039;s right to revise returns in specific circumstances. The writ petition was disposed of without any order on costs.</description>
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