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    <title>Prohibition of unauthorised collection of tax</title>
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    <description>Prohibition on unauthorised collection prevents any person who is not a registered person from collecting tax in respect of any supply of goods or services under the Act, and requires registered persons to collect tax only in accordance with the Act and the rules made thereunder.</description>
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      <description>Prohibition on unauthorised collection prevents any person who is not a registered person from collecting tax in respect of any supply of goods or services under the Act, and requires registered persons to collect tax only in accordance with the Act and the rules made thereunder.</description>
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