https://www.taxtmi.com/caselaws?id=280120 A fiscal incentive under the Rajasthan Investment Promotion Scheme, 2003 could not be claimed after clauses 7(vi) and 7(vii) were deleted, because no express State assurance, crystallised entitlement, vested right, or enforceable legitimate expectation existed when the entitlement certificates were issued. The text also notes that contemporanea expositio could not revive a deleted subsidy benefit or override the plain effect of the amendment. Where the scheme reserved power to revise erroneous committee decisions and to modify the scheme in public interest, the revisional authority acted within its remit in setting aside certificates granted under the deleted provision, leaving no basis for writ interference. en-us Tue, 06 Dec 2016 00:00:00 +0530 Wed, 24 Apr 2019 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280120 A fiscal incentive under the Rajasthan Investment Promotion Scheme, 2003 could not be claimed after clauses 7(vi) and 7(vii) were deleted, because no express State assurance, crystallised entitlement, vested right, or enforceable legitimate expectation existed when the entitlement certificates were issued. The text also notes that contemporanea expositio could not revive a deleted subsidy benefit or override the plain effect of the amendment. Where the scheme reserved power to revise erroneous committee decisions and to modify the scheme in public interest, the revisional authority acted within its remit in setting aside certificates granted under the deleted provision, leaving no basis for writ interference. Case-Laws VAT and Sales Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280120