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1998 (9) TMI 630 - HC - VAT and Sales Tax

The High Court of Kerala ruled that school bags made of aluminium are not considered household utensils under the Kerala General Sales Tax Act, 1963. The bags fall under entry 8 as a product of aluminium, not under entry 7 for household utensils. The Tribunal's decision was upheld, and the Tax Revision Case was dismissed.

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