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1996 (3) TMI 130 - SC - VAT and Sales TaxExtract: .......of twenty-one days for a notice under this sub-section shall not apply to casual traders. In view of the above facts, it is idle to contend that the appellant has a priority for payment of the amount due to him over the sales tax amount due to the State from the borrower under the Kerala Sales Tax Act. The appeal is accordingly dismissed. No costs.
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