2018 (11) TMI 288

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..... State of Kerala [2015 (3) TMI 787 - SUPREME COURT], wherein while dealing with the pari materia provision of the Kerala Value Added Tax Act, 2003, this Court has held the very same product to be an industrial input covered by Schedule III, Entry 155(8)(d) of the Kerala Value Added Tax Act, 2003 which is pari materia with the provisions of Schedule IV, Part-B, Entry 119 of the Rajasthan Value Added .....

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