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2001 (6) TMI 805 - HC - VAT and Sales TaxExtract: .......x Office, Special Circle, Trichur 1999 114 STC 333. 9.. For these reasons, we allow the writ petition, quash the impugned notices and hold that the banks or banking companies are not amenable to sales tax on sale of gold or ornaments pledged to it as security for loan. No costs. That rule nisi has been made absolute as above. Writ petition allowed.
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