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Section 164 - Goods and Services Tax - Section 164 - CHAPTER- XXVI 164. (1) From the date of commencement of the Act, the (State) General Sales Tax/Value Added Tax Act, the Central Excise Act 1944, and the Central Excise Tariff Act 1985 shall apply only in respect of goods included in the entry 84 and entry 54 of the Union List and the State List respectively, of the Schedule VII to the Constitution of India. PROVIDED that the aforesaid restriction of the application of the statutes referred abo .....

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r violation committed under the provisions of the unrestricted Acts; or (e) Affect any investigation, enquiry, assessment proceeding, any other legal proceeding or remedy in respect of any such tax, surcharge, penalty, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, enquiry, assessment proceeding, adjudication and other legal proceeding or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, .....

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xes subsumed under GST …………….) (a) The Entry Tax Act,…………………... (b) The Entertainment Tax, …………………... (c) The Luxury Tax Act, …………………... (d) Duty of Excise on Medicinal and Toilet Preparation Act, ………… (e) Chapter V of the Finance Act, 1994. (3) The repeals referred to in sub-section (2) s .....

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