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2003 (8) TMI 489 - KERALA HIGH COURTExtract: .......ose of taxation under the Act and has correctly held that it is not a chemical and hence cannot be classified as chemical. We answer all the questions against the revenue and in favour of the assessee and hold that yeast cannot be classified under entry 29 (previously 42) or under entry 56. The tax revision cases are dismissed. Petitions dismissed.
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