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Rules

29 Deduction from purchase price under clause (d) of sub-section (1) of section 12

Deduction from purchase price under clause (d) of sub-section (1) of section 12.

29.

Where any registered dealer having a unit in a Special Economic Zone purchases goods from an unregistered dealer, purchase price of such goods shall be deducted from his aggregate purchase price under clause (d) of sub-section (1) of section 12 for determining the amount of tax payable under this section.

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