Retrospective effect of explanation under section 11(3): inserted clarification applies from the entry's inception, not a later date. The circular clarifies that an explanation inserted into a prior notification under the statutory power to insert post issuance explanations operates from the inception of the original entry if inserted within the permitted temporal window. The specific inserted explanation excludes Government and Local Authority activities from the term 'business' for the concessional entry and thus has retrospective effect as if part of the original notification, despite any later stated operative date in the inserting notification.
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Provisions expressly mentioned in the judgment/order text.
Retrospective effect of explanation under section 11(3): inserted clarification applies from the entry's inception, not a later date.
The circular clarifies that an explanation inserted into a prior notification under the statutory power to insert post issuance explanations operates from the inception of the original entry if inserted within the permitted temporal window. The specific inserted explanation excludes Government and Local Authority activities from the term 'business' for the concessional entry and thus has retrospective effect as if part of the original notification, despite any later stated operative date in the inserting notification.
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