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Amendment of section 110.
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....y:-- "(iii) has been an advocate for ten years with substantial experience in litigation in matters relating to indirect taxes in the Appellate Tribunal, Customs, Excise and Service Tax Appellate Tribunal, State Value Added Tax Tribunal, by whatever name called, High Court or Supreme Court;"; (II) the following proviso shall be inserted, namely:-- "Provided that a person who h....