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    <description>Exemption is granted for intra State supplies of goods or services received by a deductor from an unregistered supplier, exempting such receipts from the whole of State tax, provided the deductor is not otherwise liable to be registered except under the specific sub clause that mandates registration solely due to deduction obligations.</description>
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      <description>Exemption is granted for intra State supplies of goods or services received by a deductor from an unregistered supplier, exempting such receipts from the whole of State tax, provided the deductor is not otherwise liable to be registered except under the specific sub clause that mandates registration solely due to deduction obligations.</description>
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