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    <title>Prohibition of unauthorised collection of tax.</title>
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    <description>Unauthorised persons who are not registered under the Act are prohibited from collecting any amount as tax for supplies of goods or services. Registered persons may collect tax only in accordance with the Act and rules made under it; any collection otherwise is not permitted. The clause delineates the exclusive authority to demand tax and conditions for lawful collection.</description>
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      <title>Prohibition of unauthorised collection of tax.</title>
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      <description>Unauthorised persons who are not registered under the Act are prohibited from collecting any amount as tax for supplies of goods or services. Registered persons may collect tax only in accordance with the Act and rules made under it; any collection otherwise is not permitted. The clause delineates the exclusive authority to demand tax and conditions for lawful collection.</description>
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