https://www.taxtmi.com/caselaws?id=249453 Retrospective deletion of a disqualifying entry from Schedule III meant the exemption application could not be ed solely on the basis of the deleted negative-list provision. The assessee's claim had to be reconsidered from the effective date of the amendment, because the legal disqualification stood removed retrospectively. The amended position nevertheless preserved the condition that the assessee must show it had not collected sales tax from customers, or else the amount collected had to be deposited with the State. The rejection was therefore set aside and the matter remitted for fresh decision under the revised rules. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 14 Jul 2014 11:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249453 Retrospective deletion of a disqualifying entry from Schedule III meant the exemption application could not be ed solely on the basis of the deleted negative-list provision. The assessee's claim had to be reconsidered from the effective date of the amendment, because the legal disqualification stood removed retrospectively. The amended position nevertheless preserved the condition that the assessee must show it had not collected sales tax from customers, or else the amount collected had to be deposited with the State. The rejection was therefore set aside and the matter remitted for fresh decision under the revised rules. Case-Laws VAT and Sales Tax Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249453