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2015 (2) TMI 91 - KERALA HIGH COURTExemption from payment of tax under the Kerala General Sales Tax Act - Notification withdrawing exemption granted by previous Notification - Held that:- petitioner being a packaged drinking water unit is thus undoubtedly entitled to the exemption granted under S.R.O. No. 731/2004. This is the purport and import of exhibit judgement [2008 (7) TMI 946 - KERALA HIGH COURT] annulling S.R.O. No. 377/2005 which has to be given full effect in letter and spirit. It is reported that order of assessment for the year 2000-01 stands remitted to the first respondent under exhibit P5 appellate order. Nothing prohibits the first respondent from taking into consideration the effect of SRO No. 731/ 2004 by virtue of judgement [2008 (7) TMI 946 - KERALA HIGH COURT] - Decided in favour of Assesse.
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