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2006 (10) TMI 412 - KERALA HIGH COURTExtract: .......no one can get thulasi leaves in a vegetable shop. Therefore, going by the popular meaning and the meaning of leaves which entry 59 of the Third Schedule is capable of as stated above, we are of the view that the petitioner is not entitled to exemption on thulasi leaves. The sales tax revision is, therefore, devoid of any merit and it is dismissed.
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