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2002 (9) TMI 826 - KERALA HIGH COURTExtract: .......46A of the Kerala General Sales Tax Act and we, therefore, sustain the order of the Tribunal upholding it. The buyers from whom the petitioner has collected excess tax are free to approach the officer concerned in terms of rule 31D of the Kerala General Sales Tax Rules for refund. This tax revision case is accordingly dismissed. Petition dismissed.
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