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        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.

        <h1>State tax rate amendment: footwear below a specified sale value reclassified into a higher tax slab with retrospective effect.</h1> Amendment to the State GST rate schedule omits serial number 225 in Schedule I and inserts a new entry after serial number 171 in Schedule II for footwear of sale value not exceeding the specified threshold per pair, thereby reclassifying that footwear into the higher rate schedule; the notification takes retrospective effect from the first day of January of the stated year and supersedes the earlier departmental notification.

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