https://www.taxtmi.com/caselaws?id=161058 An incentive scheme must be applied within its express operative field: units already covered by the 1985 dispensation were validly excluded from the Rajasthan Sales Tax New Incentive Scheme, 1989, and could not switch to that scheme. The 1989 scheme was read prospectively and as a whole so that its clauses on pending or time-barred applications applied only to units already within the 1987 incentive regime. Where the 1987 scheme prescribed a fixed option period and contained no power to extend time, the District Level Screening Committee could not condone delay, reopen a final rejection, or treat a belated application as maintainable. en-us Thu, 08 Feb 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:21:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161058 An incentive scheme must be applied within its express operative field: units already covered by the 1985 dispensation were validly excluded from the Rajasthan Sales Tax New Incentive Scheme, 1989, and could not switch to that scheme. The 1989 scheme was read prospectively and as a whole so that its clauses on pending or time-barred applications applied only to units already within the 1987 incentive regime. Where the 1987 scheme prescribed a fixed option period and contained no power to extend time, the District Level Screening Committee could not condone delay, reopen a final rejection, or treat a belated application as maintainable. Case-Laws VAT and Sales Tax Thu, 08 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161058