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2001 (12) TMI 858 - KERALA HIGH COURTExtract: .......al Sales Tax Act, 1963. It takes not only manufacture, but also consumption. In the above view of the matter, we dont find any ground to interfere with the order of the Tribunal. Tax revision case is dismissed. Petition dismissed. Word in Malayalam transliterated in English. Reported on Indian Hotels Co. Ltd. v. Income-tax Officer 2000 245 ITR 538.
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