https://www.taxtmi.com/caselaws?id=183716 A retrospective amendment to an incentive notification, issued in public interest, must be given full effect where it is intended to extend benefits to similarly situated assessees. The text notes that the same notification and amendment had already been upheld in earlier decisions, so the issue was treated as covered against the Revenue. On that basis, the Tax Board's view that the assessee remained entitled to the Sales Tax Incentive Scheme benefits was affirmed, and the Revenue's revision did not succeed. en-us Tue, 27 Aug 2013 00:00:00 +0530 Sat, 18 Jun 2016 18:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183716 A retrospective amendment to an incentive notification, issued in public interest, must be given full effect where it is intended to extend benefits to similarly situated assessees. The text notes that the same notification and amendment had already been upheld in earlier decisions, so the issue was treated as covered against the Revenue. On that basis, the Tax Board's view that the assessee remained entitled to the Sales Tax Incentive Scheme benefits was affirmed, and the Revenue's revision did not succeed. Case-Laws VAT and Sales Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183716