https://www.taxtmi.com/caselaws?id=161150 The Kerala HC held that the assessee's pile carpets are classified under item 100B/142 of the First Schedule, not item 3 of the Kerala General Sales Tax Act. The revisions were dismissed. en-us Thu, 28 May 1998 00:00:00 +0530 Tue, 07 Jan 2014 18:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161150 The Kerala HC held that the assessee's pile carpets are classified under item 100B/142 of the First Schedule, not item 3 of the Kerala General Sales Tax Act. The revisions were dismissed. Case-Laws VAT and Sales Tax Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161150