Retrospective exemption from Union territory tax for unintended fish meal waste; taxes collected earlier are not refundable. Retrospective exemption from Union territory tax applies to unintended waste from fish meal production (excluding fish oil) for the period 1 July 2017 to 30 September 2019, by disapplying the earlier notification, and no refund shall be made of tax collected during that period which would not have been collected had the exemption been in force.
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.
Retrospective exemption from Union territory tax for unintended fish meal waste; taxes collected earlier are not refundable.
Retrospective exemption from Union territory tax applies to unintended waste from fish meal production (excluding fish oil) for the period 1 July 2017 to 30 September 2019, by disapplying the earlier notification, and no refund shall be made of tax collected during that period which would not have been collected had the exemption been in force.
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