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Amendment of Section 35B
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....on (1), - (a) the Explanation shall be numbered, and shall be deemed to have been numbered, as Explanation 1, with effect from the 1st day of April, 1968; and (b) after Explanation 1 as so numbere....
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.... making arrangements for carriage of, passengers, livestock, mail or goods, on or in relation to such operation or carriage to arrangements for carriage (including in each case expenditure incurred ....
TaxTMI
TaxTMI