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7A. Levy and collection of tax on specified goods on value addition.—
Notwithstanding anything contained in this
Act or the rules made thereunder, the Federal Government may specify, by
notification in the official Gazette, that sales tax chargeable on the supply of
goods of such description or class shall, with such limitations or restrictions
as may be prescribed, be levied and collected on the difference between the
value of supply for which the goods are acquired and the value of supply for
which the goods, either in the same state or on further manufacture, are
supplied.
