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2012 (3) TMI 382 - HC - VAT and Sales TaxReview application for amending the eligibility certificate - Held that:- The statutory provision defining the "new unit" clearly contemplates in sub-clause (c) that the benefit be computed from the date from which such registration becomes effective. In the present case, the date of registration of the petitioner's unit is indisputably October 15, 1988. Thus, the benefit which has been given to the petitioner from October 15, 1988 cannot be said to be arbitrary. The U.P. Act No. 28 of 1991 reproduced clearly mentions that the Explanation shall be substituted and be deemed to have been substituted on October 12, 1983. Therefore, the provision having been statutorily made retrospective shall apply with effect from October 12, 1983. The Legislature is within its legislative competence and legislative power to make a law either prospective or retrospective. When consciously a provision has been retrospectively made effective, the fact that the law came subsequently making retrospective effect shall not take out the petitioner's case out of its ambit. In view of the law as deemed to exist with effect from 12th of October, 1983 the new unit is entitled for the actual benefit from the date when registration is made effective, the eligibility certificate cannot be faulted. W.P. dismissed.
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