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1997 (2) TMI 529 - KERALA HIGH COURTExtract: .......ount all these I hold that the petitioners bankers are dealers as per section 2(viii) of the Sales Tax Act and are liable to pay tax under section 5 of the Act. The orders passed by the officers are valid. Section 2(viii)(f)(1) of the Sales Tax Act is constitutionally valid. With the result the Original Petitions are dismissed. Petitions dismissed.
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