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1999 (6) TMI 471 - KERALA HIGH COURTExtract: .......nt has retrospective effect. 5.. We are of the view that the amendment of the year 1995 is neither clarificatory nor explanatory in nature. The assessee is, therefore, not entitled to exemption from tax in respect of latex collection plastic cup for the assessment year 1994-95. The tax revision case, therefore, stands dismissed. Petition dismissed.
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