Insertion of new section 8A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... levied or short-levied as a result of general practice. "8A. Notwithstanding anything contained in this Act, if the Government is satisfied that-- (a) a practice was, or is, generally prevalent regarding levy of cess (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to, - (i) cess, in cases where according to the said pract....