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2011 (4) TMI 1082 - KERALA HIGH COURTRevision petitions - assessee collected and paid tax on the sales turnover for the month April and May 2005 at 12.5 per cent and for the subsequent period at four per cent only - AO issued annexure A notice under section 22(3) of the KVAT Act, on the basis that the aforesaid products of the assessee were laundry brighteners and proposing to classify the products under entry 27 of S. R O. No. 82/2006 tax and levy tax at 12.5 per cent - According to the respondent, applying the Rules of Interpretation of Schedules to the Act, the products are liable to be assessed only at four per cent – Held that:- conclusions of the Tribunal in its order are erroneous and illegal and is set aside, questions of law in favour of the revision petitioner, the State of Kerala and against the assessee and restore the order of the first appellate authority
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