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1990 (1) TMI 291 - KERALA HIGH COURTExtract: ....... with beverages and drinks. The Tribunal has rightly found that these items, viz., Ricory and Sunrise will come under entry 21A. We hold that the order of the Tribunal is perfectly legal and valid. In these circumstances, we do not see any reason to interfere with the order of the Tribunal. The tax revision cases are dismissed. Petitions dismissed.
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