https://www.taxtmi.com/caselaws?id=154298 Promissory estoppel did not bar the State from withdrawing a sales tax exemption granted to small-scale industrial units under the taxing statute, because the exemption formed part of the statutory fiscal field and could be modified by notification. The earlier wording limiting exemption to a maximum of ten years also supported the State's ability to curtail the concession. The challenge that the withdrawal was discriminatory or otherwise unconstitutional failed, as no violation of Article 14 or excess of statutory power was shown. The impugned sales tax notification was therefore upheld as intra vires and the writ petitions were dismissed. en-us Fri, 28 Dec 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154298 Promissory estoppel did not bar the State from withdrawing a sales tax exemption granted to small-scale industrial units under the taxing statute, because the exemption formed part of the statutory fiscal field and could be modified by notification. The earlier wording limiting exemption to a maximum of ten years also supported the State's ability to curtail the concession. The challenge that the withdrawal was discriminatory or otherwise unconstitutional failed, as no violation of Article 14 or excess of statutory power was shown. The impugned sales tax notification was therefore upheld as intra vires and the writ petitions were dismissed. Case-Laws VAT and Sales Tax Fri, 28 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154298