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2002 (4) TMI 907 - KERALA HIGH COURTExtract: .......e entitled to exemption at least on bottles. I do not think this has any relevance. The exemption is claimed on the item sold in the containers and so long as there is no sale of the bottles manufactured independently they are not entitled to any exemption on the same. In the circumstances, the original petitions are dismissed. Petitions dismissed.
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