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    <title>1993 (3) TMI 337 - KERALA HIGH COURT</title>
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    <description>A revision challenging a composite appellate order must address the entire order, and failure to file revisions and court fee in the manner required can render the revision not maintainable. On taxability, purchases of empty gunnies from unregistered dealers were held liable to purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 because the assessee failed to produce reliable evidence of purchases from registered dealers or to support the stock position, and the factual finding that the consignments came from unregistered dealers was accepted.</description>
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    <pubDate>Tue, 09 Mar 1993 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=157633</link>
      <description>A revision challenging a composite appellate order must address the entire order, and failure to file revisions and court fee in the manner required can render the revision not maintainable. On taxability, purchases of empty gunnies from unregistered dealers were held liable to purchase tax under section 5A of the Kerala General Sales Tax Act, 1963 because the assessee failed to produce reliable evidence of purchases from registered dealers or to support the stock position, and the factual finding that the consignments came from unregistered dealers was accepted.</description>
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      <pubDate>Tue, 09 Mar 1993 00:00:00 +0530</pubDate>
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