https://www.taxtmi.com/caselaws?id=158723 The State's power to grant a sales tax exemption also includes the power to rescind it, and withdrawal in public interest is therefore lawful. The challenge based on arbitrariness, legitimate expectation, promissory estoppel, and constitutional infringement failed because an exemption granted under the taxing statute did not create an enforceable right to its continuation. Reliance on Directive Principles did not alter that position, and article 31-C did not assist on these facts. The claim of double jeopardy was also untenable because entitlement under a separate government order raised a distinct issue. The exemption withdrawal was upheld, and the writ petitions were not sustainable. en-us Tue, 01 Apr 1997 00:00:00 +0530 Wed, 06 Nov 2013 11:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158723 The State's power to grant a sales tax exemption also includes the power to rescind it, and withdrawal in public interest is therefore lawful. The challenge based on arbitrariness, legitimate expectation, promissory estoppel, and constitutional infringement failed because an exemption granted under the taxing statute did not create an enforceable right to its continuation. Reliance on Directive Principles did not alter that position, and article 31-C did not assist on these facts. The claim of double jeopardy was also untenable because entitlement under a separate government order raised a distinct issue. The exemption withdrawal was upheld, and the writ petitions were not sustainable. Case-Laws VAT and Sales Tax Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158723