https://www.taxtmi.com/caselaws?id=190985 Enhanced excise licence fee under the Andhra Pradesh excise regime could not be levied on existing licence holders during the subsisting excise year because the licence fee was annual and the licensee's entitlement for that year had already crystallised on payment or accrual in instalments. The Government Order stated an effective date of 01-04-1990, but it contained no clear retrospective language authorising mid-year enhancement for licences already operating in the then current excise year. In fiscal matters, the charging provision and operative schedule must be strictly construed, so the enhancement operated only prospectively from the next excise year beginning 01-10-1990. en-us Wed, 06 Dec 2000 00:00:00 +0530 Wed, 15 Mar 2017 18:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190985 Enhanced excise licence fee under the Andhra Pradesh excise regime could not be levied on existing licence holders during the subsisting excise year because the licence fee was annual and the licensee's entitlement for that year had already crystallised on payment or accrual in instalments. The Government Order stated an effective date of 01-04-1990, but it contained no clear retrospective language authorising mid-year enhancement for licences already operating in the then current excise year. In fiscal matters, the charging provision and operative schedule must be strictly construed, so the enhancement operated only prospectively from the next excise year beginning 01-10-1990. Case-Laws Central Excise Wed, 06 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190985