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<h1>High Court upholds 10% tax on agarbathis under Kerala Sales Tax Act</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus K. Bhaskaran Pillai</h3> Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus K. Bhaskaran Pillai - [2003] 133 STC 1 (Ker) The High Court of Kerala ruled that agarbathis fall under entry 80B in the First Schedule to the Kerala General Sales Tax Act, 1963. The retrospective amendment was upheld, and agarbathis are liable to tax at a rate of 10 per cent. The Tribunal's decision that agarbathis are an unclassified item was deemed erroneous. The Tax Revision Case was allowed.