https://www.taxtmi.com/notifications?id=135221 Amendment substitutes the figure 50 with 20 for serial number 41 and replaces the conditional entry to require that leased plots be used for the allotted industrial or financial purpose, be monitored and enforced by the State Government, and that any violation or change of land use makes the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable for the state tax on the upfront long term lease amount with applicable interest and penalty; lease and sale agreements must record the exemption and obligate compliance. Effective from January first, 2020. en-us Fri, 08 Jan 2021 00:00:00 +0530 Sat, 20 Feb 2021 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135221 Amendment substitutes the figure 50 with 20 for serial number 41 and replaces the conditional entry to require that leased plots be used for the allotted industrial or financial purpose, be monitored and enforced by the State Government, and that any violation or change of land use makes the original lessor, original lessee and any subsequent lessee, buyer or owner jointly and severally liable for the state tax on the upfront long term lease amount with applicable interest and penalty; lease and sale agreements must record the exemption and obligate compliance. Effective from January first, 2020. Notifications GST - States Fri, 08 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135221