1987 (8) TMI 410

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.... K.S. PARIPOORNAN, J.-The Revenue is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act (in short, "the Act"). The matter relates to the assessment year 1974-75. The short question is whether PVC cloth (rexine) is cotton fabrics exempted from tax under entry 7, Schedule III of the Act. The Appellate Tribunal *Special leave against this judgment was granted to the ....