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1987 (7) TMI 543 - HC - VAT and Sales Tax
The Kerala High Court dismissed the Revenue's petition regarding the taxation of copper-sulphate sales, affirming that it is a pesticide and exempt from tax as a second sale. The Appellate Tribunal's decision was upheld based on the classification of copper-sulphate as a pesticide in the First Schedule of the Act. The petition was dismissed as without merit.
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