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1999 (7) TMI 658 - KERALA HIGH COURTExtract: .......ew of the above, there is no merit in the contention raised by the assessee that in respect of sale by it to the Kerala Water Authority, it is entitled to the benefit of reduced rate of tax under S.R.O. No. 1728 of 1993. In the result, we reject both the contentions raised by the assessee. The tax revision case stands dismissed. Petition dismissed.
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