https://www.taxtmi.com/caselaws?id=279428 A fiscal exemption preserved by a saving clause applies only to the goods or class of goods covered by the original registration certificate and to production that had already commenced within the protected period. Products introduced only under an amended registration after the cut-off date do not qualify for the continuing benefit. The text also states that clarificatory notifications issued to implement and regulate the exemption scheme may restrict its scope without amounting to impermissible retrospective legislation, particularly where the underlying exemption had already been withdrawn and only a limited saving was retained. en-us Thu, 11 Dec 2003 00:00:00 +0530 Sat, 16 Mar 2019 18:49:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279428 A fiscal exemption preserved by a saving clause applies only to the goods or class of goods covered by the original registration certificate and to production that had already commenced within the protected period. Products introduced only under an amended registration after the cut-off date do not qualify for the continuing benefit. The text also states that clarificatory notifications issued to implement and regulate the exemption scheme may restrict its scope without amounting to impermissible retrospective legislation, particularly where the underlying exemption had already been withdrawn and only a limited saving was retained. Case-Laws VAT and Sales Tax Thu, 11 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279428