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2007 (1) TMI 508 - KERALA HIGH COURTExtract: .......the Act as claimed. It is liable to tax at the rate of 12.5 per cent under section 6(1)(d) of the Act read with the residuary entry 103 of S.R.O. No. 82 of 2006. In the result, this appeal is partly allowed as indicated above, holding that items 1(b), 1(c), 1(d), 1(e), and items 3, 4, 5 and 6 in annexure I are exigible to tax at four per cent only.
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