https://www.taxtmi.com/caselaws?id=167880 A retrospective substitution of Section 4A linked industrial exemption to the date Factories Act registration became effective, rather than the date of first sale. Because the amended Explanation operated retrospectively from 12 October 1983, the notified exemption period had to be computed from the effective registration date where registration was granted later. On that basis, the claim for exemption from an earlier date failed and the eligibility certificate was sustained. en-us Tue, 27 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167880 A retrospective substitution of Section 4A linked industrial exemption to the date Factories Act registration became effective, rather than the date of first sale. Because the amended Explanation operated retrospectively from 12 October 1983, the notified exemption period had to be computed from the effective registration date where registration was granted later. On that basis, the claim for exemption from an earlier date failed and the eligibility certificate was sustained. Case-Laws VAT and Sales Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167880