Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice

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..... tisfied 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, levied; or (ii) a higher amount of Union territory tax than what .....

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