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    <title>Prohibition of unauthorised collection of tax</title>
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    <description>A person who is not a registered person is prohibited from collecting any amount by way of tax for any supply of goods or services under the Act, and registered persons may collect tax only in accordance with the Act and the rules made thereunder.</description>
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      <description>A person who is not a registered person is prohibited from collecting any amount by way of tax for any supply of goods or services under the Act, and registered persons may collect tax only in accordance with the Act and the rules made thereunder.</description>
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