https://www.taxtmi.com/caselaws?id=103718 Sales tax exemption may be differentiated between classes of goods on relevant social, economic, administrative and fiscal grounds, provided the classification is not arbitrary. Ending the exemption for brick manufacturers while retaining it for tile manufacturers was treated as justified because tile manufacture was regarded as a new industry requiring incentive, while brick manufacture was established. Non-extension of the concession beyond its stated expiry date operated prospectively and did not create a retrospective levy. Promissory estoppel could not be invoked without a pleaded and proven factual basis. The challenge to withdrawal of the brick-industry exemption therefore 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 Sales tax exemption may be differentiated between classes of goods on relevant social, economic, administrative and fiscal grounds, provided the classification is not arbitrary. Ending the exemption for brick manufacturers while retaining it for tile manufacturers was treated as justified because tile manufacture was regarded as a new industry requiring incentive, while brick manufacture was established. Non-extension of the concession beyond its stated expiry date operated prospectively and did not create a retrospective levy. Promissory estoppel could not be invoked without a pleaded and proven factual basis. The challenge to withdrawal of the brick-industry exemption therefore failed. Case-Laws VAT and Sales Tax Tue, 30 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103718