Amendment of section 61

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..... ) in sub-section (1), - (i) in clause (a), the word "and" shall be omitted; (ii) after clause (a), the following clause shall be inserted, namely :- "(aa) in the case of goods other than capital .....

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..... sub-clause (a)", the words, brackets and letters "sub-clause (a) or sub-clause (aa)" shall be substituted; (ii) in clause (ii), for the words "thirty days", wherever they occur, the words "ninety da .....

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