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2005 (2) TMI 861 - KERALA HIGH COURTExtract: .......ve no hesitation to hold that Exts.P1 and P2 were executed to defeat the claim of the sales tax authorities as against the defaulter. Section 26A of the K.G.S.T. Act has given ample power to the assessing authorities to proceed against the properties as well. Under such circumstance the Writ Petition lacks merits and the same would stand dismissed.
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