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1991 (6) TMI 247 - HC - VAT and Sales TaxExtract: .......nclusion of glass bottles within the expression glassware . What is exigible to tax under entry 111 of the Kerala General Sales Tax Act is only glassware. Glass bottles and phials do not come within that entry nor were they intended to be included. These tax revision cases are therefore devoid of merit and are hereby dismissed. Petitions dismissed.
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