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    <description>State governments obtain authority to impose sales tax and levy value added tax on tobacco products after the Taxation Law (Amendment) Act, 2007; tobacco is removed from the list of declared goods and dropped from the First Schedule of the Additional Duties of Excise (Goods of Special Importance) Act, 1957, amending and omitting specified provisions to enable States to set VAT rates on tobacco above the prior ceiling.</description>
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