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Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 1984 (10) TMI HC This

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1984 (10) TMI 205 - HC - VAT and Sales Tax

The High Court of Kerala held that sprayers are considered agricultural implements and are exempt from sales tax. Zinc sulphate is classified as a chemical fertilizer under the Fertilizer (Control) Order. All revision cases were dismissed with no costs awarded.

 

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