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2006 (8) TMI 566 - KERALA HIGH COURTExtract: .......rder issued by the assessing officer himself for the year 2001-02, the petitioner 39 s claim is seen accepted. In such circumstances, we find the product sold by the petitioner is only steel casting and therefore we reverse the order of the Tribunal and direct assessment of the product under item No. 2(ii)(h) of the Second Schedule to the KGST Act.
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