https://www.taxtmi.com/caselaws?id=47394 SC dismissed the appeal, upholding the HC's ruling that the amended exemption notification of 27-11-1997 should be given beneficent construction and effectively extended to agricultural beneficiaries who had already availed the earlier benefit. The Court held that where a beneficent statute's object and legislative intent are clear from background and statutory language, retrospective effect need not be by express words; denying the benefit would be unfair. Registrations at the inland container depot for 12 months did not indicate an intent to deprive eligible agriculturists of the exemption. en-us Tue, 23 Aug 2005 00:00:00 +0530 Sat, 20 Sep 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47394 SC dismissed the appeal, upholding the HC's ruling that the amended exemption notification of 27-11-1997 should be given beneficent construction and effectively extended to agricultural beneficiaries who had already availed the earlier benefit. The Court held that where a beneficent statute's object and legislative intent are clear from background and statutory language, retrospective effect need not be by express words; denying the benefit would be unfair. Registrations at the inland container depot for 12 months did not indicate an intent to deprive eligible agriculturists of the exemption. Case-Laws Customs Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47394