Retrospective Amendment inserts uranium ore concentrate into tax notification; tax previously collected will not be refunded. Insertion of a new taxable entry for Uranium Ore Concentrate into the Schedule of the Goa GST notification is made with retrospective effect. The Government affirms its power to enact the retrospective amendment as if such power existed at all material times, and provides that taxes already collected which would not have been collected if the entry had been in force shall not be refunded.
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Provisions expressly mentioned in the judgment/order text.
Retrospective Amendment inserts uranium ore concentrate into tax notification; tax previously collected will not be refunded.
Insertion of a new taxable entry for Uranium Ore Concentrate into the Schedule of the Goa GST notification is made with retrospective effect. The Government affirms its power to enact the retrospective amendment as if such power existed at all material times, and provides that taxes already collected which would not have been collected if the entry had been in force shall not be refunded.
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