1999 (6) TMI 471

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....dated November 4, 1993 brought in by S.R.O. No. 326 of 1995 dated May 14, 1995 has any application for the assessment year 1994-95. The assessing authority as well as the first appellate authority and the Appellate Tribunal rejected the contention. 2.. S.R.O. No. 1727 of 1993 dated November 4, 1993 issued in exercise of the powers conferred under section 10 of the Kerala General Sales Tax Act, 1963 granted exemption in respect of the tax payable under the Sales Tax Act on the turnover of sale or purchase, as the case may be, of goods mentioned in Schedule II. Under Schedule II serial No. 1 is agricultural implements worked by hand, namely: (1) Alavangoos, etc., 37 items are shown as agricultural implements under the above notification....

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....ure. In support of the proposition that an amendment which is explanatory/clarificatory in nature will have retrospective effect the learned counsel relied several decisions including in K.G. Keshava Bhat v. State of Kerala (1999) 7 KTR 128 (Ker), National Timber Mart v. Commissioner of Sales Tax [1979] 44 STC 205 (All.) and Manickam and Co. v. State of Tamil Nadu [1977] 39 STC 12 (SC). 4.. The question whether an amendment is clarificatory or explanatory in nature will depend upon the wording of the notification. In this case the original notification dated November 4, 1993 granted exemption to agricultural implements worked by hand. The notification itself gave 37 items of such implements. The wording of the notification was not agricu....