https://www.taxtmi.com/caselaws?id=160279 The amendment inserting a latex collection plastic cup or rubber bowl into the exemption notification was held not to be clarificatory or explanatory, because the original notification exempted only hand-worked agricultural implements and expressly listed 37 items. The later insertion showed a fresh decision to extend the exemption to that item, not a prior coverage capable of retrospective reading. In the absence of any express indication of retrospective operation, the notification could not be given retrospective effect by interpretation. The exemption therefore did not apply for assessment year 1994-95. en-us Wed, 23 Jun 1999 00:00:00 +0530 Fri, 13 Dec 2013 17:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160279 The amendment inserting a latex collection plastic cup or rubber bowl into the exemption notification was held not to be clarificatory or explanatory, because the original notification exempted only hand-worked agricultural implements and expressly listed 37 items. The later insertion showed a fresh decision to extend the exemption to that item, not a prior coverage capable of retrospective reading. In the absence of any express indication of retrospective operation, the notification could not be given retrospective effect by interpretation. The exemption therefore did not apply for assessment year 1994-95. Case-Laws VAT and Sales Tax Wed, 23 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160279