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Section 102 - Extent, commencement and application - Commodities Transaction TaxExtract CHAPTER VII COMMODITIES TRANSACTION TAX Extent, commencement and application. 102. (1) This Chapter extends to the whole of India. (2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint. (3) It shall apply to taxable commodities transactions entered into on or after the commencement of this Chapter.
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