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2006 (5) TMI 457 - KERALA HIGH COURTExtract: .......received by the assessee cannot be subjected to any tax under the KGST Act. We are, therefore, inclined to allow this revision and set aside the order passed by the authorities below. We hold that the assessing authorities cannot demand tax under the KGST Act on the despatch money received by the assessee. The tax revision case is allowed as above.
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