https://www.taxtmi.com/caselaws?id=196849 The Sugarcane (Control) (Amendment) Order, 2006 was treated as clarificatory because it made explicit the pre-existing requirements for implementing an Industrial Entrepreneur Memorandum, including effective steps such as land purchase, firm orders for plant and machinery, civil construction, term-loan sanction, and bank guarantee. The amendment was therefore applied retrospectively to pending disputes. It also preserved the distance-based regulatory scheme and created a bar against subsequent Industrial Entrepreneur Memorandum holders during the period allowed to earlier applicants to take effective steps for setting up a sugar factory. en-us Mon, 02 Apr 2007 00:00:00 +0530 Sat, 16 Dec 2017 16:17:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196849 The Sugarcane (Control) (Amendment) Order, 2006 was treated as clarificatory because it made explicit the pre-existing requirements for implementing an Industrial Entrepreneur Memorandum, including effective steps such as land purchase, firm orders for plant and machinery, civil construction, term-loan sanction, and bank guarantee. The amendment was therefore applied retrospectively to pending disputes. It also preserved the distance-based regulatory scheme and created a bar against subsequent Industrial Entrepreneur Memorandum holders during the period allowed to earlier applicants to take effective steps for setting up a sugar factory. Case-Laws Indian Laws Mon, 02 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196849