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This cluase has been substituted by SRO 824(I)/99 dated 8th July 1999.

(6AA) Tax shall be collected at the rate of two and one half per cent in the case of an importer of edible oils being an industrial undertaking engaged in the manufacture of vanaspat ghee or oil, and at the rate of four per cent in the case of other importers of such oils, of the value of edible oils as increased by the customs-duty and sales tax, if any, levied thereon.

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