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    <title>Regarding waiver of interest and penalty payable on the sale of all types of tools in the period from 30.09.2008 to 13.02.2015.</title>
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    <description>Waiver of interest and penalty on the sale of all types of tools during the period from 30.09.2008 to 13.02.2015 is directed for outstanding tax demand, including tax charged above 4% tax plus applicable additional tax, where traders have not recovered the excess tax amount from buyers or consumers during that period. Amounts already recovered are not to be refunded, and the concerned tax assessing officer is empowered to pass the waiver order.</description>
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      <description>Waiver of interest and penalty on the sale of all types of tools during the period from 30.09.2008 to 13.02.2015 is directed for outstanding tax demand, including tax charged above 4% tax plus applicable additional tax, where traders have not recovered the excess tax amount from buyers or consumers during that period. Amounts already recovered are not to be refunded, and the concerned tax assessing officer is empowered to pass the waiver order.</description>
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