1998 (9) TMI 616

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..... ether tea chest battens fall under entry 96 in the First Schedule of the Kerala General Sales Tax Act, 1963 which runs as under: Tea chests Explanation to entry 96 is as under: The planks and panels, which form the chest when assembled, will come under tea chests for the purpose of this entry. By order dated August 19, 1997 passed by the Board of Revenue (Taxes) in the case of the asse .....

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