1994 (11) TMI 405

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..... on posed is what is the rate of tax applicable to industrial thermometer. According to the Revenue, it is a metallic product falling under entry 121 of the First Schedule to the Kerala General Sales Tax Act, 1963. The said entry reads: "All metallic products or articles made of iron or steel in combination with other metals other than those specified elsewhere in this Schedule or in the Second Sc .....

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