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2011 (8) TMI 1046 - KERALA HIGH COURTExtract: .......te is an item falling under entry 19 of Notification SRO 82/2006 taxable at 12.5 per cent. In view of our findings above, there is no need to consider whether the items fall under residuary entry 103 of SRO 82/2006. We accordingly allow the revisions in part by modifying the orders of the Tribunal and that of the first appellate authority as above.
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