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    <title>1998 (12) TMI 602 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala held that agarbathis are taxable at a rate of 10 per cent under entry 80B of the Kerala General Sales Tax Act, 1963. The retrospective amendment was upheld, overturning the Tribunal&#039;s decision that agarbathis are unclassified items. The Tax Revision Case was allowed in favor of taxing agarbathis.</description>
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