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1993 (3) TMI 111 - HIGH COURT OF KERALA AT ERNAKULAM
Extract:
.......inter alia that the petitioner had been collecting tax on the sales effected by him. Whatever that be the position is that he is a dealer as defined in Section 2(viii) of the KGST Act liable to pay tax on the sales of the confiscated/unclaimed articles. The original petition is bereft of merit. It is dismissed without however any order as to costs.