https://www.taxtmi.com/caselaws?id=103718 In fiscal matters, the State may distinguish between classes of goods on relevant social, economic, administrative and fiscal grounds, and such differentiation is not arbitrary if it has a rational basis. The article further notes that a prospective decision not to continue a sales tax exemption beyond a stated period does not amount to retrospective withdrawal or retrospective levy. It also states that an unproved promise to continue the exemption for a fixed period cannot sustain a promissory estoppel claim without a factual foundation. On those principles, the challenge to ending the brick industry exemption failed. en-us Tue, 30 Aug 1994 00:00:00 +0530 Tue, 22 Jul 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103718 In fiscal matters, the State may distinguish between classes of goods on relevant social, economic, administrative and fiscal grounds, and such differentiation is not arbitrary if it has a rational basis. The article further notes that a prospective decision not to continue a sales tax exemption beyond a stated period does not amount to retrospective withdrawal or retrospective levy. It also states that an unproved promise to continue the exemption for a fixed period cannot sustain a promissory estoppel claim without a factual foundation. On those principles, the challenge to ending the brick industry exemption failed. Case-Laws VAT and Sales Tax Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103718