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    <description>Amendment substitutes the figure 50 with 20 against serial number 41 and replaces column (5) to make the exemption on long term leases conditional on use for allotted industrial or financial activity, government monitoring and enforcement, joint and several liability of original and subsequent lessors/lessees/buyers/owners to pay state tax with interest and penalty on breach, and mandatory incorporation of the exemption condition in lease, sub lease and sale agreements; effective 1 January 2020.</description>
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      <description>Amendment substitutes the figure 50 with 20 against serial number 41 and replaces column (5) to make the exemption on long term leases conditional on use for allotted industrial or financial activity, government monitoring and enforcement, joint and several liability of original and subsequent lessors/lessees/buyers/owners to pay state tax with interest and penalty on breach, and mandatory incorporation of the exemption condition in lease, sub lease and sale agreements; effective 1 January 2020.</description>
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