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1987 (12) TMI 316 - KERALA HIGH COURTExtract: .......hedule. Admittedly, sulphur is a chemical. Sulphur will come within entry 71 of the First Schedule to the Kerala General Sales Tax Act. The Board of Revenue was justified in holding so. The order, appealed against, dated 5th August, 1987 does not merit interference in this appeal. 3.. This appeal is without merit. It is dismissed. Appeal dismissed.
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