https://www.taxtmi.com/caselaws?id=254882 Where the governing statute expressly authorises retrospective rule-making for incentive schemes, a retrospective amendment defining "units in pipeline" is valid and not ultra vires for lack of power. Eligibility for the Haryana sales tax concession still depends on satisfying the defined conditions on the relevant cut-off date; on the facts, the applicant obtained industrial registration only after that date and completed substantial setup steps later, so it did not qualify as a "unit in pipeline." The challenge to the amended definition therefore failed and the claim for industrial tax concession was rejected. en-us Fri, 31 Jan 2014 00:00:00 +0530 Fri, 02 Jan 2015 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254882 Where the governing statute expressly authorises retrospective rule-making for incentive schemes, a retrospective amendment defining "units in pipeline" is valid and not ultra vires for lack of power. Eligibility for the Haryana sales tax concession still depends on satisfying the defined conditions on the relevant cut-off date; on the facts, the applicant obtained industrial registration only after that date and completed substantial setup steps later, so it did not qualify as a "unit in pipeline." The challenge to the amended definition therefore failed and the claim for industrial tax concession was rejected. Case-Laws VAT and Sales Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254882