https://www.taxtmi.com/caselaws?id=331538 Benefits granted under the Package Scheme of Incentives, 1983, as reflected in the scheme documents, eligibility certificate and certificate of entitlement, had already crystallised for the relevant period, and the assessments and appellate orders had concluded the deferral issue. The later inserted production-capacity ceiling could not be applied retrospectively to reopen completed assessments or curtail incentives already allowed under the earlier arrangement. The revised action was therefore unsustainable, and the impugned notice and proposed revision were set aside. en-us Sat, 20 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331538 Benefits granted under the Package Scheme of Incentives, 1983, as reflected in the scheme documents, eligibility certificate and certificate of entitlement, had already crystallised for the relevant period, and the assessments and appellate orders had concluded the deferral issue. The later inserted production-capacity ceiling could not be applied retrospectively to reopen completed assessments or curtail incentives already allowed under the earlier arrangement. The revised action was therefore unsustainable, and the impugned notice and proposed revision were set aside. Case-Laws VAT and Sales Tax Sat, 20 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331538