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[Cites 0, Cited by 0] [Section 2(5)] [Section 2] [Entire Act]

State of Kerala - Subsection

Section 2(5)(g) in The Kerala General Sales Tax Act, 1963

(g)a bank or a financing institution, which, whether in the course of its business or not, sells any gold or other valuable article pledged with it to secure any loan, for the realisation of such loan amount;