Insertion of new section 122A.

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....ods and Services Tax Act, the following section shall be inserted, namely:-- Penalty for failure to register certain machines used in manufacture of goods as per special procedure. "122A. (1) Notw....

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....r, be liable to pay a penalty equal to an amount of one lakh rupees for every machine not so registered. (2) In addition to the penalty under sub-section (1), every machine not so registered shall b....