Collection and recovery of commodities transaction tax

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..... n in that recognised association at the rate specified in section 107. ( 2 ) The commodities transaction tax collected during any calendar month in accordance with the provisions of sub-section ( 1 ) shall be paid by every assessee to the credit of the Central Government by the seventh day of the month immediately following the said calendar month. ( 3 ) Any assessee who fails to collect the tax i .....

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