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Value-Added Tax Act, 1991 (Act No. 89 of 1991)

Part X : Miscellaneous

86. Act binding on State, and effect of certain exemptions from taxes


This Act shall bind the State, and no provision contained in any other law providing for an exemption from any tax or duty shall be construed as applying or referring, as the case may be, to the tax leviable under this Act unless such tax is specifically mentioned in such provision.