https://www.taxtmi.com/caselaws?id=149901 An executive sales tax exemption for specified dealers, including plantains dealers, was treated as a benefit that had to be applied fairly and uniformly. The absence of a formal notification under Section 17 of the Madras General Sales Tax Act, 1959 did not justify denying the exemption where the petitioner satisfied the Government Order and similarly placed dealers had received it. Unequal application of the exemption was characterised as discriminatory and contrary to Article 14, and the argument that there can be no estoppel against statute did not defeat the claim because the issue concerned inconsistent enforcement of an executive benefit already extended to others. en-us Wed, 07 Apr 1971 00:00:00 +0530 Mon, 06 May 2013 11:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149901 An executive sales tax exemption for specified dealers, including plantains dealers, was treated as a benefit that had to be applied fairly and uniformly. The absence of a formal notification under Section 17 of the Madras General Sales Tax Act, 1959 did not justify denying the exemption where the petitioner satisfied the Government Order and similarly placed dealers had received it. Unequal application of the exemption was characterised as discriminatory and contrary to Article 14, and the argument that there can be no estoppel against statute did not defeat the claim because the issue concerned inconsistent enforcement of an executive benefit already extended to others. Case-Laws VAT and Sales Tax Wed, 07 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149901