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1993 (3) TMI 320 - KERALA HIGH COURTExtract: .......or the petitioners to contend that what is paid under section 7(14) is not sales tax on which no surcharge is payable. The letter sent by the Board of Revenue to the Deputy Commissioner, Kannur reflects the law on the point correctly. The petitioners contentions are unsustainable. The original petitions are therefore dismissed. Petitions dismissed.
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