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    <title>1993 (10) TMI 299 - Supreme Court</title>
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    <description>Retrospective correction of a registration certificate to include the oil-seed activity from 1951 was refused because the appellants had accepted and acted on the certificate as issued for about 23 years without challenge. That long acquiescence made the belated attempt to reopen the omission inconsistent and barred retrospective alteration of the record. The correction, if any, could operate only prospectively.</description>
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    <pubDate>Wed, 27 Oct 1993 00:00:00 +0530</pubDate>
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      <title>1993 (10) TMI 299 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=103628</link>
      <description>Retrospective correction of a registration certificate to include the oil-seed activity from 1951 was refused because the appellants had accepted and acted on the certificate as issued for about 23 years without challenge. That long acquiescence made the belated attempt to reopen the omission inconsistent and barred retrospective alteration of the record. The correction, if any, could operate only prospectively.</description>
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      <pubDate>Wed, 27 Oct 1993 00:00:00 +0530</pubDate>
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