1989 (1) TMI 343

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....itioner in these three revisions. The respondent is the same in all these revisions. The respondent is an assessee under the Kerala General Sales Tax Act, 1963 (in short, "the Act"). It is doing business in gold and silver. The matter in these three revisions is concerning the assessment years 1972-73, 1974-75 and 1976-77. The sole question that falls for consideration is whether the purchase turn....