https://www.taxtmi.com/caselaws?id=421380 A circular could not be treated as a mere clarification where the earlier policy prohibited only transmission of electricity and did not include distribution. Because transmission and distribution are distinct concepts under the Electricity Act, 2003 and are separately understood in trade and industry practice, bringing distribution within the prohibited field introduced a new substantive restriction. Such a change could operate only prospectively through amendment of the policy, not retrospectively. The retrospective prohibition was also said to prejudice applicants who had already disclosed their intended use and obtained licences. The circular was therefore described as ultra vires and constitutionally impermissible to the extent of its retrospective effect. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 12 Oct 2022 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421380 A circular could not be treated as a mere clarification where the earlier policy prohibited only transmission of electricity and did not include distribution. Because transmission and distribution are distinct concepts under the Electricity Act, 2003 and are separately understood in trade and industry practice, bringing distribution within the prohibited field introduced a new substantive restriction. Such a change could operate only prospectively through amendment of the policy, not retrospectively. The retrospective prohibition was also said to prejudice applicants who had already disclosed their intended use and obtained licences. The circular was therefore described as ultra vires and constitutionally impermissible to the extent of its retrospective effect. Case-Laws Customs Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421380