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1965 (7) TMI 43 - KERALA HIGH COURTExtract: ........ In popular language, a powerloom cloth is never associated with a mill cloth. 5.. With great respect we are unable to agree. The distinction is as we have pointed out between cloth manufactured in handlooms and those made with the aid of machinery. 6.. In the result, we allow this tax revision case but make no order as to costs. Petition allowed.
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