[CHAPTER XIIC

SPECIAL PROVISIONS RELATING TO RETAIL TRADE, ETC.

Omitted by the Finance Act, 1997, w.e.f. 1-4-1998. It was inserted by the Finance Act, 1992, w.e.f. 1-4-1993 and amended by the Finance Act, 1993, w.e.f. 1-4-1993/1-4-1994; Finance Act, 1994, w.e.f. 1-4-1995; Finance Act, 1995, w.e.f. 1-4-1996; Finance (No. 2) Act, 1996, w.e.f. 1-4-1997]