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    <description>The amendment inserts the words &quot;with effect from 1st day of January 2024&quot; into Notification No. 30/2023 State Tax immediately after the phrase &quot;hereby notifies the following special procedure to be followed&quot; and declares that this insertion shall be deemed to have been effective from 31st July 2023, effectuating both a specified commencement date and a retrospective deeming of that commencement.</description>
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