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1994 (5) TMI 240 - KERALA HIGH COURTExtract: .......d that this State had no nexus with the transaction of sale, except that the petitioner issued C forms from Kochi, which resulted in the levy of tax. I decline to go into these matters which should properly be urged in statutory appeal. The original petitions are therefore without any merit. They are accordingly dismissed. Writ petitions dismissed.
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