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2006 (8) TMI 562 - KERALA HIGH COURTExtract: .......n this issue. So far as the next issue, i.e., assessment of purchase turnover of ice from unregistered dealers under section 5A is concerned, the issue is covered by the decision of this court in State of Kerala v. Cochin Shipyard Limited 2006 148 STC 332 2006 3 KLT 380. Following the said decision, we dismiss the S.T. Rev. case on this issue also.
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