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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unauthorised tax collection prohibited: only registered persons may collect tax and must comply with the Act and rules.</h1> The provision bars any person who is not a registered person from collecting any amount described as tax for supplies of goods or services, and requires registered persons to collect tax only in accordance with the Act and rules made thereunder.

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