Amendment of section 61
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...., in sub-section (2), for the opening paragraph, the following shall be substituted, namely:- "Where any warehoused goods- (i) specified in sub-clause (a) of sub-section (1), remain ....
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....l the date of payment of duty on the warehoused goods; (ii) specified in sub-clause (b) of sub-section (1), remain in a warehouse beyond a period of six months, interest shall be payable at s....
TaxTMI