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M/S. Jay Balaji Jyoti Steels Ltd. vs Customs, Excise & Service Tax Appellate ... on 24 December, 2014

delivery" has been inserted. The aforesaid amendment itself would clearly shows that the amendment sought to be made is not only clarificatory in nature ... statute is curative or merely declaratory of the previous law retrospective operation is generally intended....A clarificatory amendment of this nature will have retrospective effect
Orissa High Court Cites 16 - Cited by 0 - I Mahanty - Full Document
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