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1990 (12) TMI 311 - HC - VAT and Sales Tax
The Kerala High Court dismissed five revisions by a public limited company engaged in tea and rubber cultivation, selling green tea leaves and rubber. The court held that green tea leaves are not confined to manufactured tea and are liable to sales tax. The company was also considered a "dealer" under the Central Sales Tax Act. The revisions were found to be without merit and were dismissed.
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