Insertion of new section 11A.

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Full Text of the Document

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....hing contained in this Act, if the Government is satisfied that -- (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to, - (i) central tax, in cases where according to the said practice, central tax was not, or is not being, levied, or (ii) a higher....