https://www.taxtmi.com/caselaws?id=181085 Amendments to exemption notifications operate prospectively unless retrospective effect is clearly expressed. Here, the substitution of the words "under the U.P. Act" with "under the Act" in the later notification was made effective from its Gazette publication on 5 May 1997, and nothing in the text extended it back to 1 April 1995. The supposed clerical error in the earlier notification was therefore corrected only from the date the amending notification came into force. The amendment was held to have prospective effect only, and the issue was decided in favour of the assessee. en-us Sat, 17 Jan 2015 00:00:00 +0530 Thu, 07 Apr 2016 10:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181085 Amendments to exemption notifications operate prospectively unless retrospective effect is clearly expressed. Here, the substitution of the words "under the U.P. Act" with "under the Act" in the later notification was made effective from its Gazette publication on 5 May 1997, and nothing in the text extended it back to 1 April 1995. The supposed clerical error in the earlier notification was therefore corrected only from the date the amending notification came into force. The amendment was held to have prospective effect only, and the issue was decided in favour of the assessee. Case-Laws VAT and Sales Tax Sat, 17 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181085