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Court Rules Section 41C Amendment Inapplicable to Small Scale Industries Retaining SSI Status During Eligibility Period.

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....Amendment to u/s 41C of Bombay Sales Tax Act - Constitutional validity - Interest of justice can be met with by directing the Respondents not to extend the provision of S.41C(1)(a)(i)(A) to the Petitioners if their Units never ceased to be SSI units during the eligibility period - HC....