https://www.taxtmi.com/caselaws?id=160731 An exemption notification operates prospectively unless retrospective effect is clearly stated, so it could not apply to transactions completed before 7 November 1988. The assessee was therefore not entitled to the exemption for the earlier period. Liability on packing material used in job-work turned on a factual inquiry into whether it formed an essential part of the works contract or was supplied separately as a sale; because no such inquiry had been undertaken, the authorities were required to reconsider the matter on the true factual position and the applicable legal basis. en-us Thu, 16 Dec 1999 00:00:00 +0530 Mon, 23 Dec 2013 17:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160731 An exemption notification operates prospectively unless retrospective effect is clearly stated, so it could not apply to transactions completed before 7 November 1988. The assessee was therefore not entitled to the exemption for the earlier period. Liability on packing material used in job-work turned on a factual inquiry into whether it formed an essential part of the works contract or was supplied separately as a sale; because no such inquiry had been undertaken, the authorities were required to reconsider the matter on the true factual position and the applicable legal basis. Case-Laws VAT and Sales Tax Thu, 16 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160731