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2009 (3) TMI 958 - KERALA HIGH COURTExtract: .......a residuary entry for all spices in powder form. Consequently we answer this question also in favour of the assessee and against the Revenue. The revision filed by the petitioner is allowed by reversing the order of the Tribunal, and with direction to the assessing officer to assess the above products of the petitioner at the rate of four per cent.
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