https://www.taxtmi.com/caselaws?id=357709 The unamended fifth proviso to section 6(1) of the Kerala Value Added Tax Act extended the concessional rate to sales to or by Military, Naval and Air Force canteens and other specified defence canteens, so supplies to unit-run canteens fell within the concession for assessment years up to 2013-14. The amendment effective from 1 April 2014 narrowed that coverage to named canteen systems and limited any reference to Military, Naval and Air Force canteens to goods purchased from specified suppliers, thereby excluding direct supplies to unit-run canteens for 2014-15. The text treats the amendment as prospective and the earlier wider wording as governing the prior period. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 29 Mar 2018 07:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357709 The unamended fifth proviso to section 6(1) of the Kerala Value Added Tax Act extended the concessional rate to sales to or by Military, Naval and Air Force canteens and other specified defence canteens, so supplies to unit-run canteens fell within the concession for assessment years up to 2013-14. The amendment effective from 1 April 2014 narrowed that coverage to named canteen systems and limited any reference to Military, Naval and Air Force canteens to goods purchased from specified suppliers, thereby excluding direct supplies to unit-run canteens for 2014-15. The text treats the amendment as prospective and the earlier wider wording as governing the prior period. Case-Laws VAT and Sales Tax Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357709