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1990 (1) TMI 301 - HC - VAT and Sales TaxExtract: ....... else than timber. In the light of the decision of this Court and of the Supreme Court, the conclusion is irresistible that section 5A of the Kerala General Sales Tax Act is not attracted. The Appellate Tribunal was justified in holding so. There is no error of law. 4.. We see no merit in this tax revision case. It is dismissed. Petition dismissed.
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