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11. Remission of tax on supplies found deficient in quantity


(1) The Central or a State Government may, by rules made under this sub-section, provide for remission of tax on such supplies which are found to be deficient in quantity due to any natural causes.

(2) Any rules made under sub-section (1) may, having regard to the nature of the
supply, fix the limit or limits of percentage beyond which no such remission shall be

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