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2002 (9) TMI 831 - KERALA HIGH COURTExtract: .......ondition imposed by the notification is that the coconut or copra from which oil is extracted has already suffered tax at the hands of the assessee. In view of what we have already noticed, we do not find any illegality in the order of the Appellate Tribunal. We accordingly uphold the said order and dismiss these two revisions. Petitions dismissed.
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