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2006 (11) TMI 594 - KERALA HIGH COURTExtract: .......ell. In the result, we dismiss S.T. Rev. No. 311 of 2005, but allow S.T. Rev. No. 301 of 2004 in part and direct the assessment to be modified adopting the value for the inter-State sales of lime shell at Rs. 3,500 per load as had been adopted for the subsequent year 1999-2000. In all other respects, Sales Tax Revision No. 301 of 2004 is dismissed.
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