https://www.taxtmi.com/caselaws?id=165028 A dealer who had already obtained instalments could not be excluded from the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002 when the scheme and contemporaneous clarification contained no such exclusion, so the application had to be considered under the scheme. A later internal circular issued on 8 February 2002 could not be applied retrospectively to defeat an application filed earlier, because an administrative instruction cannot override the scheme or operate retrospectively without enabling authority. The rejection was therefore unsustainable and the application had to be decided on its merits. en-us Fri, 18 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165028 A dealer who had already obtained instalments could not be excluded from the Madhya Pradesh Bakaya Rashi Saral Samadhan Yojana, 2002 when the scheme and contemporaneous clarification contained no such exclusion, so the application had to be considered under the scheme. A later internal circular issued on 8 February 2002 could not be applied retrospectively to defeat an application filed earlier, because an administrative instruction cannot override the scheme or operate retrospectively without enabling authority. The rejection was therefore unsustainable and the application had to be decided on its merits. Case-Laws VAT and Sales Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165028