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    <title>1989 (1) TMI 343 - KERALA HIGH COURT</title>
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    <description>Purchase turnover of silver wares bought, melted and resold as silver was held outside the purchase tax net under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963. The HC followed its earlier decision on the same issue and found no material reason to depart from that view, so the Appellate Tribunal&#039;s conclusion that the turnover was not taxable was upheld and the revisions failed.</description>
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