https://www.taxtmi.com/caselaws?id=104703 A sales tax incentive scheme may be withdrawn prospectively where the scheme itself reserves power to amend it and public interest justifies the change, so promissory estoppel does not bar withdrawal unless the claimant has irreversibly altered position before the change. The Rajasthan withdrawal was therefore valid. On the Central Sales Tax notification, the assessees were entitled to the benefit from commencement of commercial production because the scheme was operative when production began. They could retain benefits already enjoyed under the State scheme only up to 4 April 1994, in line with the earlier interim protection. en-us Thu, 22 Apr 1999 00:00:00 +0530 Fri, 01 May 2020 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104703 A sales tax incentive scheme may be withdrawn prospectively where the scheme itself reserves power to amend it and public interest justifies the change, so promissory estoppel does not bar withdrawal unless the claimant has irreversibly altered position before the change. The Rajasthan withdrawal was therefore valid. On the Central Sales Tax notification, the assessees were entitled to the benefit from commencement of commercial production because the scheme was operative when production began. They could retain benefits already enjoyed under the State scheme only up to 4 April 1994, in line with the earlier interim protection. Case-Laws VAT and Sales Tax Thu, 22 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104703