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2003 (4) TMI 508 - HC - VAT and Sales TaxExtract: .......stitutional validity of sub-sections (2), (2A) and (2B) of section 5 of the Act inserted by the Kerala Finance Act, 1998 in this judgment and all other challenges are left open to be decided in appropriate legal proceedings before the statutory authorities. Order on CMP No. 10434 of 1999 in O.P. No. 6142 of 1999 dismissed. Writ petitions dismissed.
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