https://www.taxtmi.com/caselaws?id=161531 An appellate authority hearing a full appeal on facts and law may consider a subsequent amending notification or change in law that arises before disposal of the appeal. Where the amendment is beneficial and material to entitlement, it should be applied to decide the claim on the merits rather than be ignored because it was not in force when the original order was passed. On this approach, the earlier rejection based on the former cut-off date could not stand, and the application had to be re-examined under the amended legal position. en-us Wed, 07 May 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161531 An appellate authority hearing a full appeal on facts and law may consider a subsequent amending notification or change in law that arises before disposal of the appeal. Where the amendment is beneficial and material to entitlement, it should be applied to decide the claim on the merits rather than be ignored because it was not in force when the original order was passed. On this approach, the earlier rejection based on the former cut-off date could not stand, and the application had to be re-examined under the amended legal position. Case-Laws VAT and Sales Tax Wed, 07 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161531