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    <description>The value of supply of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme under the second proviso to sub section (1) of section 10 and in computing aggregate turnover for determining composition eligibility.</description>
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      <description>The value of supply of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme under the second proviso to sub section (1) of section 10 and in computing aggregate turnover for determining composition eligibility.</description>
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