Explanation to Chapter: XV - Anti - Profiteering

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..... e Council in terms of sub-rule (1) of rule 123 of these rules; (c) interested party includes a. suppliers of goods or services under the proceedings; and b. recipients of goods or services under the proceedings; 1 [c. any other person alleging, under sub-rule (1) of rule 128 , that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of .....

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