Clarification on the effective date of explanation inserted in Haryana Government, Excise and Taxation Department, notification No.46/ST-2, dated 30.06.2017, serial number 3(vi).
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Retroactive explanation under section 11(3) treated as part of original notification, excluding government activities from 'business'. The explanation inserted into serial number 3(vi) of notification No.46/ST-2 was validly made under section 11(3) of the HGST Act within the permitted one year period and is therefore treated as part of the original notification from its inception, excluding Government and Local Authority activities from the term 'business' for that concessional entry.
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Retroactive explanation under section 11(3) treated as part of original notification, excluding government activities from 'business'.
The explanation inserted into serial number 3(vi) of notification No.46/ST-2 was validly made under section 11(3) of the HGST Act within the permitted one year period and is therefore treated as part of the original notification from its inception, excluding Government and Local Authority activities from the term 'business' for that concessional entry.
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