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    <description>The amendment adds goods used in petroleum operations or coal bed methane operations under HELP or OALP to the list eligible for State tax exemption above five per cent, and inserts a proviso allowing the recipient or transferee to elect to pay tax on transaction value for goods disposed as non-serviceable after mutilation, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the non-serviceability and mutilation.</description>
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      <description>The amendment adds goods used in petroleum operations or coal bed methane operations under HELP or OALP to the list eligible for State tax exemption above five per cent, and inserts a proviso allowing the recipient or transferee to elect to pay tax on transaction value for goods disposed as non-serviceable after mutilation, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the non-serviceability and mutilation.</description>
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