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1975 (11) TMI 132 - KERALA HIGH COURTExtract: .......tage decline jurisdiction. 9.. In the light of what we have stated above, we set aside the judgment under appeal and allow the original petition holding that caristrap rayon cord strapping is rayon fabric exempted from tax under item 7 of the Third Schedule to the Act. We direct the parties to bear their respective costs throughout. Appeal allowed.
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