Insertion of new section 8A.

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..... l practice. 8A . Notwithstanding 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 .....

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