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    <title>Court Rules Bank Liable for VAT on Sale of Goods to Recover Loan Under Odisha VAT Act Definition of &quot;Dealer.</title>
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    <description>Bank liability to pay VAT – sale of goods to recover loan was part of banking business – No reason to exclude bank from definition of “dealer” under OVAT even in absence of express inclusion of bank in said definition - HC</description>
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      <description>Bank liability to pay VAT – sale of goods to recover loan was part of banking business – No reason to exclude bank from definition of “dealer” under OVAT even in absence of express inclusion of bank in said definition - HC</description>
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