https://www.taxtmi.com/caselaws?id=158006 A Government incentive scheme confined benefits to new industrial units that commenced implementation on or after the stipulated cut-off date and reserved final eligibility determination to the Government. A State Level Committee, being only a subordinate body, had no independent power to relax or modify the scheme conditions; any such relaxation could be granted only by the State Government. Temporary registration and eligibility certificates issued subject to ratification created no vested right and conferred no enforceable entitlement to continue benefits. On those facts, cancellation of the provisional benefits was valid, and the plea of breach of natural justice was unavailable. The article also notes that relief could still be sought from the State Government in accordance with law. en-us Mon, 23 Aug 1993 00:00:00 +0530 Mon, 14 Oct 2013 18:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158006 A Government incentive scheme confined benefits to new industrial units that commenced implementation on or after the stipulated cut-off date and reserved final eligibility determination to the Government. A State Level Committee, being only a subordinate body, had no independent power to relax or modify the scheme conditions; any such relaxation could be granted only by the State Government. Temporary registration and eligibility certificates issued subject to ratification created no vested right and conferred no enforceable entitlement to continue benefits. On those facts, cancellation of the provisional benefits was valid, and the plea of breach of natural justice was unavailable. The article also notes that relief could still be sought from the State Government in accordance with law. Case-Laws VAT and Sales Tax Mon, 23 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158006