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<h1>Court dismisses Revenue's petition in sales tax case for incorrect lime classification, upholds Tribunal's decision for re-computation.</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus PP. Mohammed</h3> Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus PP. Mohammed - [1999] 116 STC 625 (Ker) The Kerala High Court dismissed the Revenue's petition in a sales tax case for the assessment year 1980-81. The Court held that the clarification issued by the Government regarding the classification of lime as a chemical was unauthorized. The Appellate Tribunal was justified in setting aside the assessment order and directing the re-computation of tax at the appropriate rate. The Court found no error in the Tribunal's decision and dismissed the revision petition.