1994 (11) TMI 405

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..... ter. 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 Schedule." The purpose of an industrial thermometer is not to use it .....

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