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    <title>Exempts the state tax on intra-state supplies of goods Old and used, petrol Liquefied petroleum gases (LPG).</title>
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    <description>Exempts state tax on specified intra state supplies of old and used goods and motor vehicles by taxing only the supplier&#039;s margin at prescribed rates; margin is defined as consideration less depreciated value for assets with claimed depreciation or as selling price less purchase price otherwise, with negative margins ignored; exemption is inapplicable if the supplier has availed input tax credit.</description>
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      <description>Exempts state tax on specified intra state supplies of old and used goods and motor vehicles by taxing only the supplier&#039;s margin at prescribed rates; margin is defined as consideration less depreciated value for assets with claimed depreciation or as selling price less purchase price otherwise, with negative margins ignored; exemption is inapplicable if the supplier has availed input tax credit.</description>
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