Power to grant rebate

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..... te shall 2 [except under such circumstances or such conditions as may be 4 [ prescribed or specified by notification in the Official Gazette ]] be subject to such extent and manner as may be 4 [ prescribed or specified by notification in the Official Gazette ] : Provided that where any rebate has been allowed on any goods or services under this section and the sale proceeds in respect 3 [or remova .....

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