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Substitution of new section for section 23.
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....Persons not liable for registration. "23. Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24,-- (a) the following persons shall not be liable to registration, namely:-- (i) any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act....
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