https://www.taxtmi.com/caselaws?id=155091 Exclusion of edible oil units from the sales tax exemption scheme satisfied Article 14 because the industry formed a distinct class based on its agro-based and rural character, raw-material access, capital recovery capacity, competitive conditions, and revenue impact. The classification had an intelligible differentia and rational nexus with the fiscal objective; promissory estoppel could not restrain legislative action, and the related challenges under Articles 19(1)(g) and 300A consequently failed. Retrospective withdrawal of exemption benefits already lawfully enjoyed under the Ordinance was arbitrary and unreasonable. The amendment remained severable and operated prospectively for affected units, without depriving accrued benefits. en-us Wed, 09 Jul 1986 00:00:00 +0530 Sat, 31 Aug 2013 13:25:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155091 Exclusion of edible oil units from the sales tax exemption scheme satisfied Article 14 because the industry formed a distinct class based on its agro-based and rural character, raw-material access, capital recovery capacity, competitive conditions, and revenue impact. The classification had an intelligible differentia and rational nexus with the fiscal objective; promissory estoppel could not restrain legislative action, and the related challenges under Articles 19(1)(g) and 300A consequently failed. Retrospective withdrawal of exemption benefits already lawfully enjoyed under the Ordinance was arbitrary and unreasonable. The amendment remained severable and operated prospectively for affected units, without depriving accrued benefits. Case-Laws VAT and Sales Tax Wed, 09 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155091