Retrospective effect of explanation under statute affirmed; explanation treated as part of original notification from inception. Clarification that an explanation inserted by Notification (17/2018) is effective from the inception of the concessional-rate entry at Sl. No. 3(vi) of Notification (11/2017); the statutory power to insert an explanation within one year makes it operative as if part of the original notification from its inception, and a later stated commencement date in the amending notification does not alter that retrospective operation.
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 effect of explanation under statute affirmed; explanation treated as part of original notification from inception.
Clarification that an explanation inserted by Notification (17/2018) is effective from the inception of the concessional-rate entry at Sl. No. 3(vi) of Notification (11/2017); the statutory power to insert an explanation within one year makes it operative as if part of the original notification from its inception, and a later stated commencement date in the amending notification does not alter that retrospective operation.
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