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1991 (6) TMI 231 - GUJARAT HIGH COURTExtract: ....... Court that tax leviable under the Kerala Additional Sales Tax Act, 1978, was not attracted. In our opinion, this decision is not at all relevant for deciding the controversy at issue. 23.. For the aforesaid reasons, we answer the reference accordingly as indicated in para 3 hereinabove with no order as to costs. Reference answered in the negative.
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