Section 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc.

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Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. 206C.  (1) Every person, being a seller shall, at the time of debiting of the amount payable by the buyer to the account of the buyer or at the time of receipt of such amount from the said buyer in…

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