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1990 (6) TMI 217 - KERALA HIGH COURTExtract: .......to plead and prove the same. As admittedly the declarations themselves showed that the turnover related to the assessment year 1981-82, the Appellate Tribunal was justified in denying the relief. There is no error of law in the order of the Appellate Tribunal, dated March 27, 1989. The revision is without merit. It is dismissed. Petition dismissed.
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