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1987 (6) TMI 386 - HC - VAT and Sales TaxExtract: .......nufacture of goods by the assessee and so the turnover relating to those items cannot be brought to tax under section 5A(1)(a) of the Kerala General Sales Tax Act. The decision of the Appellate Tribunal is right. There is no error of law in the order of the Appellate Tribunal. There is no merit in this revision. It is dismissed. Petition dismissed.
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