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1993 (1) TMI 286 - KERALA HIGH COURTExtract: ....... soft wood into pencil slats no new commodity emerges and the turnover relating thereto cannot be taxed under section 5A of the Act. The order passed by the Appellate Tribunal does not merit interference in revision under section 41 of the Kerala General Sales Tax Act. 3.. The tax revision case is without merit. It is dismissed. Petition dismissed.
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