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2006 (8) TMI 542 - KERALA HIGH COURTExtract: .......mption when sold by a dealer to air companies. If a commodity is not exempt and is not specifically covered by any entry in the Schedule, then the rate of tax provided under the residuary entry in the First Schedule applies. In this view of the matter, we allow the S.T.Rev. cases by reversing the order of the Tribunal and restoring the assessments.
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