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1978 (6) TMI 154 - KERALA HIGH COURTExtract: .......imal.) We are of the opinion that the conclusion and the reasoning of the Tribunal cannot be supported. We allow this tax revision case, set aside the orders of the Appellate Tribunal and the other authorities and hold that the assessee is not assessable to sales tax under section 5A of the Act. There will be no order as to costs. Petition allowed.
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