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    <description>Amends the Point of Taxation Rules, 2011 by omitting sub rules (b) and (f) of rule 2 and substituting the phrase &quot;provided or to be provided&quot; with &quot;provided or agreed to be provided&quot; wherever it occurs; titled Point of Taxation (Amendment) Rules, 2012 and commencing on the 1st day of July, 2012.</description>
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