In contracts of sale, amount of increased or decreased taxes to be added or deducted

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....imposed, increased, decreased or remitted in respect of any goods after the making of any contract for the sale or purchase of such goods, without stipulations to the payment of tax where tax was not chargeable at the time of the making of the contract, or for the sale or purchase of such goods tax-paid where tax was chargeable at that time,— (a) if such imposition or increase so takes effect t....