Collection and recovery of commodities transaction tax.

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..... this Chapter referred to as assessee) shall collect the commodities transaction tax from the seller or the purchaser, as the case may be, who enters into a taxable commodities transaction in that reco .....

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..... nce with the provisions of sub-section ( 1 ) shall, notwithstanding such failure, be liable to pay the tax to the credit of the Central Government in accordance with the provisions of sub-section ( 2 .....

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