https://www.taxtmi.com/caselaws?id=160484 An administrative rejection based on an earlier committee decision could not be sustained once that underlying decision had already been set aside, so the rejection was liable to be quashed. A later-notified rule could not be applied to an exemption application filed before its notification because the parent Act did not authorise retrospective rule-making; accordingly, the appellate rejection on that basis was incorrect. The matter was therefore remanded for fresh consideration of the appeal on the applicant's case. The governing principle stated is that a subordinate rule cannot operate retrospectively to defeat a pending application unless the enabling statute clearly permits retrospective effect. en-us Mon, 20 Nov 2000 00:00:00 +0530 Wed, 18 Dec 2013 18:26:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160484 An administrative rejection based on an earlier committee decision could not be sustained once that underlying decision had already been set aside, so the rejection was liable to be quashed. A later-notified rule could not be applied to an exemption application filed before its notification because the parent Act did not authorise retrospective rule-making; accordingly, the appellate rejection on that basis was incorrect. The matter was therefore remanded for fresh consideration of the appeal on the applicant's case. The governing principle stated is that a subordinate rule cannot operate retrospectively to defeat a pending application unless the enabling statute clearly permits retrospective effect. Case-Laws VAT and Sales Tax Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160484