https://www.taxtmi.com/caselaws?id=151317 The power to grant or cancel exemption by notification under section 10 of the Kerala General Sales Tax Act was treated as legislative in character. On that basis, equitable estoppel could not prevent the State from withdrawing the exemption, and the absence of a hearing or recorded reasons did not vitiate the cancellation unless the statute required them. The cancellation was also not shown to be contrary to public interest. The Kerala HC therefore upheld the cancellation notification and rejected the challenge to its validity. en-us Wed, 01 Dec 1976 00:00:00 +0530 Tue, 04 Jun 2013 14:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151317 The power to grant or cancel exemption by notification under section 10 of the Kerala General Sales Tax Act was treated as legislative in character. On that basis, equitable estoppel could not prevent the State from withdrawing the exemption, and the absence of a hearing or recorded reasons did not vitiate the cancellation unless the statute required them. The cancellation was also not shown to be contrary to public interest. The Kerala HC therefore upheld the cancellation notification and rejected the challenge to its validity. Case-Laws VAT and Sales Tax Wed, 01 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151317