Exemption scheme or policy cannot be applied retrospectively. ...

Hybrid car bought before tax exemption policy, registration after; no refund eligibility despite later registration.

Case Laws Indian Laws

November 13, 2024

Exemption scheme or policy cannot be applied retrospectively. Petitioner purchased a hybrid vehicle and paid applicable tax before the exemption policy was introduced. Although vehicle was registered after policy date, tax payment occurred earlier. Supreme Court precedent mandates strict interpretation of exemption notification eligibility criteria. Petitioner ineligible for tax refund under the exemption policy since tax was paid prior to policy introduction. High Court dismissed petition seeking refund direction as no case was made out.

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Exemption scheme or policy cannot be applied retrospectively. ...

Hybrid car bought before tax exemption policy, registration after; no refund eligibility despite later registration.

Case Laws Indian Laws

November 13, 2024

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