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1978 (8) TMI 210 - KERALA HIGH COURTExtract: .......f the synthetic gems is not liable to tax under the Act or is under circumstances under which no tax is payable. Being of this view, the contrary conclusion taken by the Sales Tax Appellate Tribunal cannot be sustained. We allow these tax revision cases and set aside the orders of the Tribunal. There will be no order as to costs. Petitions allowed.
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