https://www.taxtmi.com/caselaws?id=156536 A statutory sales tax concession granted by notification can be withdrawn only by a clear, duly promulgated notification issued in the same legal manner and subject to the same conditions as the original grant. Mere departmental communication or a vague Gazette reference in a mixed list of items is insufficient if it does not specifically alert the public to the withdrawal of the relevant concession. The required satisfaction of public interest must also be shown by relevant application of mind to the particular concession being withdrawn; internal notes referring to unrelated rate changes do not satisfy that condition. The document states that the impugned withdrawal was ineffective and ultra vires. en-us Tue, 14 Aug 1990 00:00:00 +0530 Sat, 21 Sep 2013 14:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156536 A statutory sales tax concession granted by notification can be withdrawn only by a clear, duly promulgated notification issued in the same legal manner and subject to the same conditions as the original grant. Mere departmental communication or a vague Gazette reference in a mixed list of items is insufficient if it does not specifically alert the public to the withdrawal of the relevant concession. The required satisfaction of public interest must also be shown by relevant application of mind to the particular concession being withdrawn; internal notes referring to unrelated rate changes do not satisfy that condition. The document states that the impugned withdrawal was ineffective and ultra vires. Case-Laws VAT and Sales Tax Tue, 14 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156536