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1994 (11) TMI 402 - KERALA HIGH COURT
Extract:
....... by the Supreme Court in the decisions in 1993 88 STC 204 (Gannon Dunkerley and Co. v. State of Rajasthan) and 1993 88 STC 248 (Builders Association of India v. State of Karnataka) will be kept in mind by the assessing authorities while finalising the assessment orders. The original petitions stand partly allowed as above. Petitions partly allowed.