Insertion of new section 11A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otwithstanding anything 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, ....