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    <title>2007 (8) TMI 680 - KERALA HIGH COURT</title>
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    <description>The court upheld the decisions of the assessing authority and the Tribunal, ruling that the Government Order did not offer a general tax exemption but was specific to new rubber industries in Kerala. Consequently, the petitioner was not entitled to a reduced tax rate on inter-State sales under Section 8(2A) of the CST Act. The sales tax revision petitions were dismissed, with the questions of law framed against the petitioner.</description>
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      <description>The court upheld the decisions of the assessing authority and the Tribunal, ruling that the Government Order did not offer a general tax exemption but was specific to new rubber industries in Kerala. Consequently, the petitioner was not entitled to a reduced tax rate on inter-State sales under Section 8(2A) of the CST Act. The sales tax revision petitions were dismissed, with the questions of law framed against the petitioner.</description>
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