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1980 (11) TMI 142 - KERALA HIGH COURTExtract: .......rding the rate to be applied by the assessing authority in bringing the purchase turnover to tax, we hold that the said turnover will not fall within the scope of item No. 56 of the First Schedule to the Act and that it is taxable only at the general rate. We direct the parties to bear their respective costs in all these cases. Ordered accordingly.
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