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of <h1>High Court: Exemption Certificate Cancellation Cannot Be Retroactive</h1> The High Court ruled that the cancellation of the petitioner's exemption certificate cannot have retrospective effect and quashed the order to that ... - The petitioner's exemption certificate was cancelled with retrospective effect from July 1, 1961. The High Court ruled that the cancellation cannot have retrospective operation and quashed the order to that extent. The cancellation will be valid from the date it was actually cancelled.
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