State tax suspension for fishmeal and reduced tax on agricultural machinery parts applied for specified retrospective periods. Amendment declares no state tax on supply of fishmeal (heading 2301) for the period 1 July 2017 to 30 September 2019, and prescribes a reduced state tax on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; it also provides that no refund shall be made of tax collected which would not have been collected had the amendment been in force throughout those periods.
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Provisions expressly mentioned in the judgment/order text.
State tax suspension for fishmeal and reduced tax on agricultural machinery parts applied for specified retrospective periods.
Amendment declares no state tax on supply of fishmeal (heading 2301) for the period 1 July 2017 to 30 September 2019, and prescribes a reduced state tax on pulleys, wheels and other parts (heading 8483) when used as parts of agricultural machinery (headings 8432, 8433, 8436) for the period 1 July 2017 to 31 December 2018; it also provides that no refund shall be made of tax collected which would not have been collected had the amendment been in force throughout those periods.
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