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    <title>Amendments in notification of the Government of Sikkim in the Department of Finance, Revenue and Expenditure, No.2/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>The notification substitutes exclusion language in multiple schedule entries so that unit-packaged goods are excluded only if they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in court is available, subject to conditions in Annexure I. The Explanation defines &quot;brand name&quot; and limits &quot;registered brand name&quot; to brands registered as on a specified cutoff under trademark, copyright or foreign laws. Annexure I requires an affidavit to the tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture of actionable claims.</description>
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      <description>The notification substitutes exclusion language in multiple schedule entries so that unit-packaged goods are excluded only if they (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right in court is available, subject to conditions in Annexure I. The Explanation defines &quot;brand name&quot; and limits &quot;registered brand name&quot; to brands registered as on a specified cutoff under trademark, copyright or foreign laws. Annexure I requires an affidavit to the tax commissioner and bilingual indelible labeling on each unit container to evidence voluntary forfeiture of actionable claims.</description>
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