https://www.taxtmi.com/caselaws?id=163532 A clarificatory circular interpreting an exemption notification relates back to the date of the notification and may be applied retrospectively. On that basis, lime was held to fall within the exemption notifications covering limestone, limeshell and lime products, so the dealer could not be denied the exemption for the relevant assessment years. The Tribunal's view granting the benefit on sale of lime and directing recomputation was therefore confirmed, and the revisions failed. en-us Thu, 10 Jan 2008 00:00:00 +0530 Fri, 04 Apr 2014 10:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163532 A clarificatory circular interpreting an exemption notification relates back to the date of the notification and may be applied retrospectively. On that basis, lime was held to fall within the exemption notifications covering limestone, limeshell and lime products, so the dealer could not be denied the exemption for the relevant assessment years. The Tribunal's view granting the benefit on sale of lime and directing recomputation was therefore confirmed, and the revisions failed. Case-Laws VAT and Sales Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163532