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2010 (8) TMI 859 - KERALA HIGH COURTExtract: .......ems as falling under the residuary entry and confirmed by the Tribunal is incorrect. Following our judgment in the above case, O.T. Appeal No. 5 of 2010, we allow the revisions in part by directing assessment of entire turnover of all the above items at four per cent as against 12.5 per cent assessed by the Department and confirmed by the Tribunal.
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