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2002 (9) TMI 815 - KERALA HIGH COURTExtract: .......tem is used as an adhesive to fix rainguard on the standing trees, we are unable to sustain the order of the Tribunal. We set aside the impugned order of the Tribunal and restore the assessment of the item as adhesive under item 3 of the First Schedule to the Kerala General Sales Tax Act, 1963. The revisions are allowed as above. Petitions allowed.
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