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2005 (12) TMI 539 - HC - VAT and Sales TaxExtract: .......rity were not interfered with by the Tribunal. We also find no illegality in the finding of the Tribunal. We, therefore, hold that the Cochin Port Trust would fall within the meaning of dealer under section 2(viii) of the KGST Act and consequently assessable to tax. It is so declared. Tax revision case and S.T. revision cases would stand dismissed.
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