https://www.taxtmi.com/caselaws?id=257239 A clarificatory notification issued on 24 March 2005 was treated as retrospective because it was intended to remove hardship and make explicit that a shifted industrial unit within the State could continue to claim the unavailed portion of incentive benefits, subject to the stated conditions. The later issuance of the notification did not bar consideration of pending claims. The petitioner was therefore entitled to have its claim assessed under that notification, and the matter was remitted for fresh decision in accordance with law. en-us Mon, 27 May 2013 00:00:00 +0530 Thu, 05 Mar 2015 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257239 A clarificatory notification issued on 24 March 2005 was treated as retrospective because it was intended to remove hardship and make explicit that a shifted industrial unit within the State could continue to claim the unavailed portion of incentive benefits, subject to the stated conditions. The later issuance of the notification did not bar consideration of pending claims. The petitioner was therefore entitled to have its claim assessed under that notification, and the matter was remitted for fresh decision in accordance with law. Case-Laws VAT and Sales Tax Mon, 27 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257239