Amendment of section 10

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.... section 10 of the principal Act,- (a) in sub-section (1) - (i) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in li....

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.... tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in a ....