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    <title>1978 (2) TMI 196 - KERALA HIGH COURT</title>
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    <description>The Court allowed the revision petition, overturning the decisions of the Sales Tax Appellate Tribunal and the Deputy Commissioner. It reinstated the Sales Tax Officer&#039;s order granting the exemption for tapioca turnover. The Court held that tapioca qualified for exemption under the inclusive definition of vegetables used for human consumption, emphasizing that its potential for human consumption, rather than its actual use as cattle feed, determined its eligibility for exemption.</description>
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    <pubDate>Sat, 25 Feb 1978 00:00:00 +0530</pubDate>
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      <title>1978 (2) TMI 196 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=152299</link>
      <description>The Court allowed the revision petition, overturning the decisions of the Sales Tax Appellate Tribunal and the Deputy Commissioner. It reinstated the Sales Tax Officer&#039;s order granting the exemption for tapioca turnover. The Court held that tapioca qualified for exemption under the inclusive definition of vegetables used for human consumption, emphasizing that its potential for human consumption, rather than its actual use as cattle feed, determined its eligibility for exemption.</description>
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      <pubDate>Sat, 25 Feb 1978 00:00:00 +0530</pubDate>
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