Retrospective exemption suspends state tax on fishmeal and imposes reduced tax for certain machinery parts. The notification uses executive power to exempt fishmeal from State tax for a retrospective period and to impose a reduced State tax on agricultural machinery parts for an earlier retrospective period; both adjustments amend a prior finance department notification and include a no-refund condition preventing refunds to taxable persons who already paid tax for those periods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retrospective exemption suspends state tax on fishmeal and imposes reduced tax for certain machinery parts.
The notification uses executive power to exempt fishmeal from State tax for a retrospective period and to impose a reduced State tax on agricultural machinery parts for an earlier retrospective period; both adjustments amend a prior finance department notification and include a no-refund condition preventing refunds to taxable persons who already paid tax for those periods.
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