https://www.taxtmi.com/caselaws?id=389178 A rebate notification under the Uttar Pradesh Trade Tax Act could be rescinded prospectively, but not so as to extinguish accrued entitlements of industrial units that had already commenced production and acted on the original promise. The text states that Section 21 of the General Clauses Act, and its Uttar Pradesh counterpart, do not authorise retrospective deprivation of a rebate already earned, absent express language. It also states that supervening public interest was not established on the material cited, so the rebate remained available for the balance of the original eligibility period, subject to verification of refund claims and the bar of unjust enrichment. en-us Wed, 20 Nov 2019 00:00:00 +0530 Mon, 20 Jan 2020 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389178 A rebate notification under the Uttar Pradesh Trade Tax Act could be rescinded prospectively, but not so as to extinguish accrued entitlements of industrial units that had already commenced production and acted on the original promise. The text states that Section 21 of the General Clauses Act, and its Uttar Pradesh counterpart, do not authorise retrospective deprivation of a rebate already earned, absent express language. It also states that supervening public interest was not established on the material cited, so the rebate remained available for the balance of the original eligibility period, subject to verification of refund claims and the bar of unjust enrichment. Case-Laws VAT and Sales Tax Wed, 20 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389178