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2001 (8) TMI 1345 - HC - VAT and Sales Tax
The High Court of Kerala set aside the order treating reclaimed rubber as a rubber product from November 1, 1986 for the assessment year 1986-87. The assessing officer was directed to modify the assessment. The Tax Revision Case (T.R.C.) was allowed. Clarification Notification G.O. (P) No. 94/87/TD dated September 1, 1987 was referred to.
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