https://www.taxtmi.com/caselaws?id=160962 A rehabilitation scheme and connected Government Orders were construed together to determine the scope of sales tax deferral. The omission of the ceiling figure in an earlier order was treated as a drafting omission, not a grant of unlimited deferment, so the later fixation of the deferral at Rs. 1,246 lakhs was upheld as consistent with the scheme. The later notification was also treated as clarificatory rather than a retrospective withdrawal of vested benefit, and the challenge to its legality failed. The sales tax deferral remained limited to the amount contemplated in the rehabilitation package. en-us Tue, 19 Mar 2002 00:00:00 +0530 Fri, 27 Dec 2013 16:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160962 A rehabilitation scheme and connected Government Orders were construed together to determine the scope of sales tax deferral. The omission of the ceiling figure in an earlier order was treated as a drafting omission, not a grant of unlimited deferment, so the later fixation of the deferral at Rs. 1,246 lakhs was upheld as consistent with the scheme. The later notification was also treated as clarificatory rather than a retrospective withdrawal of vested benefit, and the challenge to its legality failed. The sales tax deferral remained limited to the amount contemplated in the rehabilitation package. Case-Laws VAT and Sales Tax Tue, 19 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160962