Retrospective effect of statutory explanation confirmed; explanation inserted under section 11(3) applies from entry inception. The explanation excluding Government and Local Authority activities from the term business was inserted under the statutory power to add explanations to notifications within one year and therefore operates retrospectively from the inception of the original concessional entry on 21.09.2017. A statement in the subsequent notification setting a later commencement date does not change the retrospective effect conferred by that statutory provision; implementation difficulties may be reported to the Chief Commissioner of State Tax.
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Provisions expressly mentioned in the judgment/order text.
Retrospective effect of statutory explanation confirmed; explanation inserted under section 11(3) applies from entry inception.
The explanation excluding Government and Local Authority activities from the term business was inserted under the statutory power to add explanations to notifications within one year and therefore operates retrospectively from the inception of the original concessional entry on 21.09.2017. A statement in the subsequent notification setting a later commencement date does not change the retrospective effect conferred by that statutory provision; implementation difficulties may be reported to the Chief Commissioner of State Tax.
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