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1990 (6) TMI 219 - KERALA HIGH COURTExtract: ....... come under section 5(3) of the Central Sales Tax Act. The Sales Tax Appellate Tribunal rightly held so relying on the decision of the Andhra Pradesh High Court in Bismillah and Co. v. State of Andhra Pradesh 1989 73 STC 135. The said decision has our concurrence. 2.. There is no merit in this tax revision case. It is dismissed. Petition dismissed.
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