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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Retrospective exemption for Uranium Ore Concentrate removes Union Territory GST liability but disallows refunds for collected tax.</h1> Clause 115 inserts Uranium Ore Concentrate into the Schedule to the notification under sub section (1) of section 8 of the Union Territory GST Act, treating that insertion as retrospectively effective and deeming the Central Government to have had the power to make such retrospective amendment; it further provides that no refund shall be made of tax collected that would not have been collected had the retrospective exemption been in force.

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