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    <description>Revisional jurisdiction under section 41 of the Kerala General Sales Tax Act arises only where the Tribunal has decided a question of law incorrectly or failed to decide one. Questions relating to appreciation of evidence, support for business loss, explanation for projected loss, addition to turnover, and rejection of accounts were treated as factual matters rather than questions of law. On that basis, the revision petition did not disclose a maintainable legal issue for interference and was rejected.</description>
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