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

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..... hat-- (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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