https://www.taxtmi.com/caselaws?id=160295 Tax-holiday eligibility under section 39 accrued on the unit's first sale, when the applicable rule allowed a five-year benefit for qualifying small-scale industrial units outside the CMDA area. A later amendment extending the benefit to seven years did not apply retrospectively and could not enlarge a substantive entitlement that had already accrued, even though the eligibility-certificate application remained pending. The distinction between substantive rights and procedural limitation rules prevented application of the amended period to an earlier first sale. Accordingly, eligibility remained limited to the five-year tax holiday available on the accrual date. en-us Thu, 05 Nov 1998 00:00:00 +0530 Sat, 14 Dec 2013 11:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160295 Tax-holiday eligibility under section 39 accrued on the unit's first sale, when the applicable rule allowed a five-year benefit for qualifying small-scale industrial units outside the CMDA area. A later amendment extending the benefit to seven years did not apply retrospectively and could not enlarge a substantive entitlement that had already accrued, even though the eligibility-certificate application remained pending. The distinction between substantive rights and procedural limitation rules prevented application of the amended period to an earlier first sale. Accordingly, eligibility remained limited to the five-year tax holiday available on the accrual date. Case-Laws VAT and Sales Tax Thu, 05 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160295