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    <title>1973 (2) TMI 121 - KERALA HIGH COURT</title>
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    <description>The court ruled that the sales of rationed articles by the assessee to retailers are taxable sales under the Sales Tax Act. It directed the Tribunal to reconsider the applicability of Notification S.R.O. No. 602/63 to sales of wheat and the taxability of containers. The court held that coriander and methi are not classified as oil-seeds for tax exemption purposes. The revision cases were allowed without costs, and the Tribunal was instructed to modify its decision accordingly.</description>
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    <pubDate>Mon, 05 Feb 1973 00:00:00 +0530</pubDate>
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      <title>1973 (2) TMI 121 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=150405</link>
      <description>The court ruled that the sales of rationed articles by the assessee to retailers are taxable sales under the Sales Tax Act. It directed the Tribunal to reconsider the applicability of Notification S.R.O. No. 602/63 to sales of wheat and the taxability of containers. The court held that coriander and methi are not classified as oil-seeds for tax exemption purposes. The revision cases were allowed without costs, and the Tribunal was instructed to modify its decision accordingly.</description>
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      <pubDate>Mon, 05 Feb 1973 00:00:00 +0530</pubDate>
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