https://www.taxtmi.com/caselaws?id=155859 A tax exemption granted through statutory notification under the U.P. Sales Tax Act could not be curtailed by later administrative instructions or clarificatory letters. The notifications in force expressly provided a seven-year exemption for eligible units, and that benefit formed part of the statutory instrument once issued under the enabling Act. Administrative directions could explain the scheme, but they could not override, vary, or reduce the exemption period. The principle applied was that exemption or withdrawal of exemption must be effected only in the manner prescribed by statute. The court therefore restored the seven-year exemption and quashed the order reducing it to five years. en-us Fri, 02 Sep 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155859 A tax exemption granted through statutory notification under the U.P. Sales Tax Act could not be curtailed by later administrative instructions or clarificatory letters. The notifications in force expressly provided a seven-year exemption for eligible units, and that benefit formed part of the statutory instrument once issued under the enabling Act. Administrative directions could explain the scheme, but they could not override, vary, or reduce the exemption period. The principle applied was that exemption or withdrawal of exemption must be effected only in the manner prescribed by statute. The court therefore restored the seven-year exemption and quashed the order reducing it to five years. Case-Laws VAT and Sales Tax Fri, 02 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155859