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    <title>Banks as &quot;Sellers&quot; in Vehicle Repossession: VAT and Sales Tax Implications Clarified; Notice Issuance Responsibility Highlighted.</title>
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    <description>Scope of the words “Seller” and “Dealer” - repossession of the vehicles and the sale of the repossessed vehicles by the banks / institutions - It is for the respondents now to issue an appropriate notice in case it does not agree with the contention of the petitioners.</description>
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