Amendment of section 4

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....), in clause (a), in the proviso, after clause (i), the following clause shall be inserted, namely:- "(ia) where the price at which such goods are ordinarily sold by the assessee is different f....

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....wing sub-clause shall be inserted, namely:- "(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance fr....