https://www.taxtmi.com/caselaws?id=181087 Retrospective delegated legislation cannot withdraw an accrued tax exemption or curtail an exemption already granted for the unexpired period unless the parent statute clearly authorises such operation. The HC held that the impugned notifications, to the extent they restricted the petitioner's exemption period with effect from 01.04.2006, impaired an existing entitlement and were therefore unsustainable; they were quashed insofar as they applied to the petitioner, who remained entitled to the exemption under the earlier eligibility certificate. en-us Mon, 16 Mar 2015 00:00:00 +0530 Thu, 07 Apr 2016 10:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181087 Retrospective delegated legislation cannot withdraw an accrued tax exemption or curtail an exemption already granted for the unexpired period unless the parent statute clearly authorises such operation. The HC held that the impugned notifications, to the extent they restricted the petitioner's exemption period with effect from 01.04.2006, impaired an existing entitlement and were therefore unsustainable; they were quashed insofar as they applied to the petitioner, who remained entitled to the exemption under the earlier eligibility certificate. Case-Laws VAT and Sales Tax Mon, 16 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181087