https://www.taxtmi.com/caselaws?id=160669 The amended clause (xii) of the exemption notification gave dealers a statutory choice to opt between the 23 October 1981 notification and the amended 3 March 1989 notification, with the option becoming final once exercised. The proviso also allowed dealers who had already availed the earlier notification to shift to the amended scheme if they acted within ninety days. As the petitioner's exemption application was pending when the amendment came into force, the petitioner was entitled to exercise that option within time. The authorities' view that the petitioner could not claim the benefit of the earlier notification was therefore unsustainable, and the rejection of exemption was unjustified. en-us Tue, 02 Jan 2001 00:00:00 +0530 Sat, 21 Dec 2013 16:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160669 The amended clause (xii) of the exemption notification gave dealers a statutory choice to opt between the 23 October 1981 notification and the amended 3 March 1989 notification, with the option becoming final once exercised. The proviso also allowed dealers who had already availed the earlier notification to shift to the amended scheme if they acted within ninety days. As the petitioner's exemption application was pending when the amendment came into force, the petitioner was entitled to exercise that option within time. The authorities' view that the petitioner could not claim the benefit of the earlier notification was therefore unsustainable, and the rejection of exemption was unjustified. Case-Laws VAT and Sales Tax Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160669