https://www.taxtmi.com/caselaws?id=154193 Brick-making was treated as falling within "pottery" for recognition under the village-industries provisions of the Karnataka Sales Tax Act and Rules. The later amendment to entry 28 and substitution of rule 25-A did not clearly exclude brick-making from that category, and the amended rule still retained pottery. In the absence of any material change that affirmatively displaced the earlier administrative understanding, cancellation of the recognition certificate was unwarranted. The commentary states that recognition based on a settled interpretation should not be withdrawn unless the amendment clearly excludes the activity from the benefited category. en-us Thu, 17 Feb 1983 00:00:00 +0530 Sat, 10 Aug 2013 09:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154193 Brick-making was treated as falling within "pottery" for recognition under the village-industries provisions of the Karnataka Sales Tax Act and Rules. The later amendment to entry 28 and substitution of rule 25-A did not clearly exclude brick-making from that category, and the amended rule still retained pottery. In the absence of any material change that affirmatively displaced the earlier administrative understanding, cancellation of the recognition certificate was unwarranted. The commentary states that recognition based on a settled interpretation should not be withdrawn unless the amendment clearly excludes the activity from the benefited category. Case-Laws VAT and Sales Tax Thu, 17 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154193