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    <description>The amendment substitutes the previously prescribed date in the proviso of the earlier Commercial Taxes notification with a later date, extending the period specified therein. It states that the notification shall be deemed to have come into force retrospectively from the earlier deadline, making the substituted later date effective from that prior point for all purposes of the original notification.</description>
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      <description>The amendment substitutes the previously prescribed date in the proviso of the earlier Commercial Taxes notification with a later date, extending the period specified therein. It states that the notification shall be deemed to have come into force retrospectively from the earlier deadline, making the substituted later date effective from that prior point for all purposes of the original notification.</description>
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