Removal of proviso to Section 25(2) clarifies application of Section 25 under the Central Sales Tax regime. Omission of the proviso to Section 25 of the Central Sales Tax Act deletes a qualifying exception, requiring the provision to be read and applied without that proviso in future administration and compliance under the Central Sales Tax framework.
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Provisions expressly mentioned in the judgment/order text.
Removal of proviso to Section 25(2) clarifies application of Section 25 under the Central Sales Tax regime.
Omission of the proviso to Section 25 of the Central Sales Tax Act deletes a qualifying exception, requiring the provision to be read and applied without that proviso in future administration and compliance under the Central Sales Tax framework.
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