1998 (12) TMI 602

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..... only the Government Pleader. 2.. This T.R.C., filed by the Revenue, raises a short question whether agarbathis fall under entry 80B in the First Schedule to the Kerala General Sales Tax Act, 1963. 3.. The case relates to the assessment year 1984-85. Entry 80B was introduced in the First Schedule with effect from April 1, 1984 as follows: "80B. Raw bathis-at the point of first Rate sale in t .....

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..... ate of Kerala v. Lissey James 1997 KLJ (Tax Cases) 213 and the contentions of the assessee were repelled. Retrospectivity was upheld as reasonable and constitutional. 4.. In view of the Amending Act, it is manifest that the expression "raw bathis" occurring in entry 80B will cover agarbathis liable to tax at the rate of 10 per cent. Substituted w.e.f. July 1, 1987 by Act 18 of 1987. 5.. Fo .....

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