Query for uttarakhand vat

In the context of notification No.822 dt 03.07.2004 uttrakhand trade taxes,which allows a mfg. unit to avail concessional rate of vat, subject to investment ceiling of Rs 25 crore in Plant & machinery.

Whether it is correct to review the benefit granted in above sated Notiification (of concessional Vat rate) in light of investment in Plant & Machinery exceeding Rs25 crore in sbsequent years.

Thanks