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    <title>2008 (5) TMI 723 - Supreme Court</title>
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    <description>A policy withdrawal of concessional electricity tariff for tourism units was held to operate only prospectively, because retrospective curtailment would defeat accrued benefits already acted upon by beneficiaries and required clear authority. Dues for electricity charges that had accrued before the Electricity Act, 2003 were not barred by Section 56(2), since that provision applies to liabilities governed by the later Act and does not extinguish earlier liabilities preserved by the saving and general saving rules. The judgment therefore protected accrued tariff benefits while confirming recoverability of pre-2003 electricity dues.</description>
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    <pubDate>Fri, 16 May 2008 00:00:00 +0530</pubDate>
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      <title>2008 (5) TMI 723 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=280107</link>
      <description>A policy withdrawal of concessional electricity tariff for tourism units was held to operate only prospectively, because retrospective curtailment would defeat accrued benefits already acted upon by beneficiaries and required clear authority. Dues for electricity charges that had accrued before the Electricity Act, 2003 were not barred by Section 56(2), since that provision applies to liabilities governed by the later Act and does not extinguish earlier liabilities preserved by the saving and general saving rules. The judgment therefore protected accrued tariff benefits while confirming recoverability of pre-2003 electricity dues.</description>
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      <pubDate>Fri, 16 May 2008 00:00:00 +0530</pubDate>
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