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2006 (8) TMI 535 - KERALA HIGH COURTExtract: .......e of the view that the item when lost acquires the quality of last purchase and tax is rightly levied on the respondent/ assessee as the goods, namely rubber, is taxable at the point of last purchase in the State. We, therefore, allow the sales tax revision, reverse the order of the Tribunal and restore the assessment on the turnover of lost goods.
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