https://www.taxtmi.com/caselaws?id=195680 The exemption notification was construed as limiting refund/exemption to the period and quantity specified in the original eligibility certificate, so renewal of the Khadi authority certificate did not by itself extend the benefit beyond that original term. However, once entitlement certificates had already been granted and acted upon for the extended period, retrospective cancellation and withdrawal of the benefit was held impermissible in the absence of specific authority to cancel for breach or contravention. The construction of the notification was therefore against perpetual extension, but the already granted entitlement for the extended period was protected. en-us Fri, 22 Jul 2016 00:00:00 +0530 Tue, 07 Nov 2017 19:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195680 The exemption notification was construed as limiting refund/exemption to the period and quantity specified in the original eligibility certificate, so renewal of the Khadi authority certificate did not by itself extend the benefit beyond that original term. However, once entitlement certificates had already been granted and acted upon for the extended period, retrospective cancellation and withdrawal of the benefit was held impermissible in the absence of specific authority to cancel for breach or contravention. The construction of the notification was therefore against perpetual extension, but the already granted entitlement for the extended period was protected. Case-Laws VAT and Sales Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195680