Amendment of Section 47

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..... (viii), the following clause shall be inserted with effect from the 1st day of April, 1977, namely :- '(ix) any transfer of a capital asset, being any work of art, archaeological, scientific or art .....

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..... this clause, "University" means a University established or incorporated by or under a Central, State or Provincial Act and includes an institution declared section 3 of the University Gran .....

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