https://www.taxtmi.com/caselaws?id=161326 The court held that the corrigendum dated September 30, 1999, amending tax exemption benefits from 100% to 25%, could not have retrospective effect and only applied from its publication date. The petitioner, a sick unit, was entitled to full benefits under the original scheme until the corrigendum's publication. The provisional assessment orders and notices based on the reduced benefits were quashed. The State Level Screening Committee's decision limiting benefits to 25% was also quashed. The eligibility certificate restricting benefits to 25% was invalidated. The petitioner was granted benefits under the original scheme until the corrigendum's publication and subsequent benefits under the amended scheme. en-us Tue, 27 Mar 2001 00:00:00 +0530 Tue, 14 Jan 2014 18:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161326 The court held that the corrigendum dated September 30, 1999, amending tax exemption benefits from 100% to 25%, could not have retrospective effect and only applied from its publication date. The petitioner, a sick unit, was entitled to full benefits under the original scheme until the corrigendum's publication. The provisional assessment orders and notices based on the reduced benefits were quashed. The State Level Screening Committee's decision limiting benefits to 25% was also quashed. The eligibility certificate restricting benefits to 25% was invalidated. The petitioner was granted benefits under the original scheme until the corrigendum's publication and subsequent benefits under the amended scheme. Case-Laws VAT and Sales Tax Tue, 27 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161326