Prospective amendment of s.8(5) of Central Sales Tax Act, 1956

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• The State of Maharashtra & Ors. v. Prism Cement Limited & Anr.
  2025 INSC 19912 February 2025Dismissed

  Whether the amendment to s.8(5) of the Central Sales Tax Act, 1956 (CST Act), introduced by the Finance Act, 2002, applies retrospectively to take away tax exemption benefits granted under the Package Scheme of Incentives, 1993…