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1991 (10) TMI 271

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....Senior Advocate (K.R. Nambiar, Advocate, with him), for the applicant.   G. Viswanatha Iyer, Senior Advocate (Malini Podual, Advocate. with him), for the respondents.   --------------------------------------------------   ORDER   This is an appeal from the judgment of the Division Bench of the Kerala High Court holding that the tax payable by the respondents under t....