1983 (2) TMI 254

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....-----------------   The judgment of the Court was delivered by   VENKATARAMIAH, J.-This appeal is filed against the judgment dated January 16, 1979, of the High Court of Kerala in T.R.C. No. 2 of 1979. In this case the High Court has upheld the deduction of the value of goods returned by the purchasers during the assessment year 1972-73 under rule 9(b)(i) of the Kerala General Sale....