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2006 (12) TMI 476 - KERALA HIGH COURTExtract: .......ight packings, whatever be the material used for packing, would fall within the description of food including vegetative or animal preparation sold in air-tight containers. We therefore uphold the finding of the Tribunal and hold that petitioner 39 s product falls under entry 56 at the relevant time and consequently dismiss the sales tax revisions.
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