https://www.taxtmi.com/caselaws?id=788410 Whether a substituted condition adding "premises" to an exemption notification operates retrospectively: the substitution of condition (6) cured an obvious drafting omission by expanding installation locus from "factory" to "factory or premises"; substitution in subordinate legislation can repeal and replace the earlier text and, where it advances the benevolent purpose of an exemption notification, may be given retrospective effect. Consequently, authorities issuing show cause notices after the substituted text came into force were required to apply the amended wording, resulting in entitlement to the exemption under the amended notification in the circumstances described. en-us Wed, 11 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788410 Whether a substituted condition adding "premises" to an exemption notification operates retrospectively: the substitution of condition (6) cured an obvious drafting omission by expanding installation locus from "factory" to "factory or premises"; substitution in subordinate legislation can repeal and replace the earlier text and, where it advances the benevolent purpose of an exemption notification, may be given retrospective effect. Consequently, authorities issuing show cause notices after the substituted text came into force were required to apply the amended wording, resulting in entitlement to the exemption under the amended notification in the circumstances described. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788410