(1.) THE Full Bench has this question before it:
(2.) ENTRY 5 of the First Schedule to KGST Act reads thus:<FRM>SAURAS0_433_ILR(KER)2_2008.HTM</FRM>
(3.) ENTRY 104 of First Schedule to the Act reads as under:<FRM>SAURAS1_433_ILR(KER)2_2008.HTM</FRM>