https://www.taxtmi.com/caselaws?id=161147 An amended composition scheme enlarging the turnover ceiling for hoteliers and restaurateurs did not apply to a year that had already commenced before the amending Act came into force. A non obstante clause in section 43(8-A) expressly withheld retrospective operation of the substituted section 17(4), so the earlier unamended provision continued to govern composition of tax for that period. The petitioner therefore could not claim the amended benefit for the relevant year, and the rejection of the claim was correct. en-us Mon, 23 Jun 1997 00:00:00 +0530 Tue, 07 Jan 2014 17:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161147 An amended composition scheme enlarging the turnover ceiling for hoteliers and restaurateurs did not apply to a year that had already commenced before the amending Act came into force. A non obstante clause in section 43(8-A) expressly withheld retrospective operation of the substituted section 17(4), so the earlier unamended provision continued to govern composition of tax for that period. The petitioner therefore could not claim the amended benefit for the relevant year, and the rejection of the claim was correct. Case-Laws VAT and Sales Tax Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161147