Tax exemption under WBGST extended for registered persons, removing proviso and broadening applicability via notification effective immediately. The proviso to Paragraph 1 of Department Notification No. 1132-F.T. dated 28th June, 2017 is omitted, and the exemption contained therein, as amended, shall apply to all registered persons until the specified terminal date, by notification issued under the statutory power to amend rate notifications.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under WBGST extended for registered persons, removing proviso and broadening applicability via notification effective immediately.
The proviso to Paragraph 1 of Department Notification No. 1132-F.T. dated 28th June, 2017 is omitted, and the exemption contained therein, as amended, shall apply to all registered persons until the specified terminal date, by notification issued under the statutory power to amend rate notifications.
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