https://www.taxtmi.com/caselaws?id=154049 Promissory estoppel cannot compel the State to grant a tax exemption beyond the limits fixed by a valid statutory notification issued under delegated power. The exemption was governed by the notification under Section 10 of the Kerala General Sales Tax Act, and once that notification operated retrospectively, the petitioners' rights were controlled by law as declared. The court rejected the claim for a fuller sales tax holiday because exemption can be granted only within statutory authority. The discrimination challenge also failed because the favoured categories of small-scale units were treated as separately classifiable and no impermissible or irrational classification was shown. en-us Fri, 06 Apr 1984 00:00:00 +0530 Mon, 05 Aug 2013 17:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154049 Promissory estoppel cannot compel the State to grant a tax exemption beyond the limits fixed by a valid statutory notification issued under delegated power. The exemption was governed by the notification under Section 10 of the Kerala General Sales Tax Act, and once that notification operated retrospectively, the petitioners' rights were controlled by law as declared. The court rejected the claim for a fuller sales tax holiday because exemption can be granted only within statutory authority. The discrimination challenge also failed because the favoured categories of small-scale units were treated as separately classifiable and no impermissible or irrational classification was shown. Case-Laws VAT and Sales Tax Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154049