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1987 (6) TMI 379 - HC - VAT and Sales TaxExtract: .......ew of the matter, we hold that the Appellate Tribunal was in error in its reasoning and conclusion in holding that there was an appropriation of goods, as contained in the Kerala General Sales Tax Act to attract sales tax. We reverse the decision of the Appellate Tribunal in T.A. No. 838 of 1986. This tax revision case is allowed. Petition allowed.
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