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2004 (10) TMI 567 - KERALA HIGH COURTExtract: .......s. According to us, the definition of goods under the Kerala General Sales Tax Act, 1963 is also in conformity with the decision in the above cases referred to by the Supreme Court and the Delhi High Court. Hence, we are of the view that they are liable to be so assessed under the Kerala General Sales Tax Act, 1963. Sales tax revision is dismissed.
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