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Insertion of new section 8A.

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Full Text of the Document

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.... 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 Union territory tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to-- (i) Union territory tax, in cases wher....

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