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1963 (12) TMI 17 - KERALA HIGH COURTExtract: .......happens at the termination of arrangements are resales by the company to its customers and that the said resales attract sales tax under the General Sales Tax Act, 1125, as held by the Department. It follows that the petition has to be dismissed and we do so, though in the circumstances of the case without any order as to costs. Petition dismissed.
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