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1992 (12) TMI 199 - HC - VAT and Sales TaxExtract: .......n 5A of the Kerala General Sales Tax Act. In the light of the above discussion, we hold that the decision in Deputy Commissioner of Sales Tax v. Burmah Shell Oil Storage and Distributing Company Ltd. 1981 48 STC 37 (Ker) does not lay down the correct law and we overrule the same. The tax revision cases are, therefore dismissed. Petitions dismissed.
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