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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 omission of Schedule II entry modifies GST classification by deeming the specified paragraph to be omitted from an earlier date.</h1> Amendment effects the omission of paragraph 7 of Schedule II and deems that paragraph to have been omitted retrospectively, fixing an earlier operative date and altering the statutory text by way of a deeming mechanism for tax classification purposes.

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