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What would be the meaning and interpretation of the below statute A registered supplier who has issued a tax invoice shall, unless the Commssioner-General otherwise

What would be the meaning and interpretation of the below statute

"A registered supplier who has issued a tax invoice shall, unless the Commssioner-General otherwise allows, issue a Tax Credit Note whenever the supply is cancelled, or the goods are returned to the taxable suppler, or the value of the supply is reduced."

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