https://www.taxtmi.com/caselaws?id=239835 Rice manufactured from paddy by units certified and financed by the Uttar Pradesh Khadi and Gramodyog Board was treated as falling within the trade-tax exemption under the Government Order of 31.01.1985, as amended on 27.02.1997, which covered products of such units engaged in hulling, processing, packaging and marketing of cereals. The later exclusion of "rice and its by-product manufactured from paddy" introduced on 30.09.2004 was described as a substantive change, not a mere clarification, so it could not be applied retrospectively. On that basis, reassessment proceedings and notices for earlier assessment years were unsustainable. en-us Wed, 25 Sep 2013 00:00:00 +0530 Fri, 22 Nov 2013 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239835 Rice manufactured from paddy by units certified and financed by the Uttar Pradesh Khadi and Gramodyog Board was treated as falling within the trade-tax exemption under the Government Order of 31.01.1985, as amended on 27.02.1997, which covered products of such units engaged in hulling, processing, packaging and marketing of cereals. The later exclusion of "rice and its by-product manufactured from paddy" introduced on 30.09.2004 was described as a substantive change, not a mere clarification, so it could not be applied retrospectively. On that basis, reassessment proceedings and notices for earlier assessment years were unsustainable. Case-Laws VAT and Sales Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239835