Insertion of new section 8A.

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

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