Amendment of section 17.

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..... ices Tax Act, in sub-section (5), in clause (d),-- (i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effe .....

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..... ty, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery";'.
Statute, statutory provisions legislation, .....

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