Amendment of section 17.

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....entral Goods and Services Tax Act, in sub-section (5), in clause (d),-- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to hav....

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....r of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery";'. ....