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    <title>Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice</title>
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    <description>Power is conferred on the Government, on the Council&#039;s recommendation and by notification in the Official Gazette, to direct that central tax shall not be required to be paid where a generally prevalent practice existed regarding levy or non-levy of tax on supplies of goods or services. The provision applies where, under that practice, tax was not levied though payable, or a lower amount was levied than legally due.</description>
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      <description>Power is conferred on the Government, on the Council&#039;s recommendation and by notification in the Official Gazette, to direct that central tax shall not be required to be paid where a generally prevalent practice existed regarding levy or non-levy of tax on supplies of goods or services. The provision applies where, under that practice, tax was not levied though payable, or a lower amount was levied than legally due.</description>
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