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1987 (7) TMI 558 - KERALA HIGH COURTExtract: .......e general rate of 4 per cent up to 15th September, 1980 and thereafter at the rate of 8 per cent as per entry 97 of the First Schedule to the Kerala General Sales Tax Act. The decision of the Appellate Tribunal is justified in law. We see no reason to interfere. This tax revision case is without merit. It is dismissed. No costs. Petition dismissed.
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