2001 (8) TMI 1345

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Full Text of the Document

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....reated as rubber up to October 31, 1986. From November 1, 1986 by way of clarification under section 59A of the Kerala General Sales Tax Act, 1963, it was treated as rubber product. The assessment year in question is 1986-87. The contention of the assessee was that for the entire year 1986-87 it shall be treated as rubber. The Tribunal in paragraph 3 of annexure IV order held that "the argument of....