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1995 (2) TMI 405 - HC - VAT and Sales TaxExtract: .......1)(vi) and the Sixth Schedule of the KGST Act as amended by the Kerala Finance Act, 1994, in so far as they relate to levy of tax on declared goods iron and steel are illegal, ultra vires of the CST Act and unconstitutional and void. We hereby quash the same. Original petitions are allowed. However, there is no order as to costs. Petitions allowed.
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