Retrospective incentive notification amendment in public interest extends scheme benefits where prior decisions have already settled the issue.

A retrospective amendment to an incentive notification, issued in public interest, must be given full effect where it is intended to extend benefits to similarly situated assessees. The text notes that the same notification and amendment had already been upheld in earlier decisions, so the issue was treated as covered against the Revenue. On that basis, the Tax Board's view that the assessee remained entitled to the Sales Tax Incentive Scheme benefits was affirmed, and the Revenue's revision did not succeed.

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Issues: Whether the respondent-assessee was entitled to the benefits under the Sales Tax Incentive Scheme, 1987 in view of the retrospective amendment made by the subsequent notification, and whether the revision petition by the Revenue had any merit.

Analysis: The notification dated 23.05.1987 was retrospectively amended by the notification dated 11.04.2007, and the amendment was issued in public interest to confer benefits on similarly situated assessees. The same notification and amendment had already been considered in earlier decisions, where the benefit under the incentive scheme was upheld. In that setting, the Tax Board's view that the assessee remained entitled to the scheme benefits was found to be correct, and the legal issue was treated as covered against the Revenue.

Conclusion: The respondent-assessee was held entitled to the benefit of the incentive scheme, and the Revenue's revision failed.

Final Conclusion: The question of law was answered in favour of the respondent-assessee, and the revision petition was dismissed.

Ratio Decidendi: A retrospective amendment issued in public interest to an incentive notification must be given full effect, and where the legal issue is covered by prior binding decisions on the same notification, the assessee is entitled to the resulting benefits.

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