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1972 (9) TMI 113 - HC - VAT and Sales Tax

The Kerala High Court allowed the revision case, ruling that gunny bags sold with copra are not a separate commodity. The Sales Tax Officer can collect only 2% tax on the value of the gunny bags, same as on the copra. No order was made regarding costs. (Case citation: 1972 (9) TMI 113 - Kerala High Court)

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