1998 (9) TMI 616

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.... These two revisions relating to the assessment years 1982-83 and 1983-84 give rise to a question whether tea chest battens fall under entry 96 in the First Schedule of the Kerala General Sales Tax Act, 1963 which runs as under: "Tea chests" Explanation to entry 96 is as under: "The planks and panels, which form the chest when assembled, will come under tea chests for the purpose of this ....