Insertion of new section 11A.

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..... ing contained in this Act, if the Government is satisfied that (a) a practice was, or is, generally prevalent regarding levy of central tax (including non-levy thereof) on any supply of goods or services or both; and (b) such supplies were, or are, liable to, (i) central tax, in cases where according to the said practice, central tax was not, or is not being, levied, or (ii) a higher amount of cen .....

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