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    <title>Retrospective exemption from or levy or collection of, Union territory tax in certain cases.</title>
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    <description>Clause 122 provides a retrospective exemption from Union territory tax for supply of unintended waste arising in fish meal production, excluding fish oil, for 1 July 2017 to 30 September 2019, and stipulates that any such tax collected in that period which would not have been collected had the exemption applied shall not be refunded.</description>
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      <description>Clause 122 provides a retrospective exemption from Union territory tax for supply of unintended waste arising in fish meal production, excluding fish oil, for 1 July 2017 to 30 September 2019, and stipulates that any such tax collected in that period which would not have been collected had the exemption applied shall not be refunded.</description>
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