https://www.taxtmi.com/caselaws?id=155995 A delegated fiscal incentive scheme was held to operate prospectively unless the parent statute expressly authorises retrospectivity, so clause 7(d) could not govern applications filed before its insertion. Where valid Form A applications had already been submitted, the eligibility benefit related back to the application date, making later assessment and demand notices unsustainable to that extent. Where the Form A application remained defective until the ISI certificate was furnished, the application was treated as complete only on the curing date, and the eligibility certificate became effective from that later date. en-us Thu, 05 Apr 1990 00:00:00 +0530 Wed, 11 Sep 2013 17:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155995 A delegated fiscal incentive scheme was held to operate prospectively unless the parent statute expressly authorises retrospectivity, so clause 7(d) could not govern applications filed before its insertion. Where valid Form A applications had already been submitted, the eligibility benefit related back to the application date, making later assessment and demand notices unsustainable to that extent. Where the Form A application remained defective until the ISI certificate was furnished, the application was treated as complete only on the curing date, and the eligibility certificate became effective from that later date. Case-Laws VAT and Sales Tax Thu, 05 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155995