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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 tax change: exemption for fishmeal and reduced central tax on agricultural machinery parts; no refunds.</h1> The amendment retrospectively exempts central tax on supply of fishmeal for a specified historical period and retrospectively levies central tax at a reduced rate on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433 and 8436) for a specified historical period; it further provides that taxes already collected for those periods shall not be refunded.

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