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2006 (7) TMI 595 - KERALA HIGH COURTExtract: .......are made and sold by the petitioner. The fixing of bus-body on the chassis under the contract does not alter the nature of levy, is what is held by the Supreme Court. We, therefore, sustain the order of the Tribunal justifying the assessment of bus-body under the entry provided in the Schedule. The tax revision case lacks merit and it is dismissed.
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