https://www.taxtmi.com/caselaws?id=156318 An industrial unit set up in a scheduled area and commenced within the terms of a sales tax exemption notification was entitled to five years' exemption once production began. The later amendment did not expressly repeal the earlier notification, and no retrospective operation was shown. On that basis, the exemption was treated as an accrued right that could not be taken away by the subsequent modification, so the levy of sales tax failed. en-us Tue, 15 Jul 1986 00:00:00 +0530 Tue, 17 Sep 2013 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156318 An industrial unit set up in a scheduled area and commenced within the terms of a sales tax exemption notification was entitled to five years' exemption once production began. The later amendment did not expressly repeal the earlier notification, and no retrospective operation was shown. On that basis, the exemption was treated as an accrued right that could not be taken away by the subsequent modification, so the levy of sales tax failed. Case-Laws VAT and Sales Tax Tue, 15 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156318