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    <description>The notification under Section 80-IC(2)(a)(ii) amends the Schedule for the State of Uttaranchal by substituting, omitting and replacing specified column entries and locality identifiers across multiple district sub-headings, thereby altering the listed industrial estates and areas to which the provision applies; the changes take effect on Gazette publication and, for estates not yet designated by the State Government, on the date of their state-level notification or designation.</description>
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