https://www.taxtmi.com/caselaws?id=159265 Rule 3(66) of the Bengal Sales Tax Rules, 1941 was held not to exempt dealers from turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941, because the rule applied to deductions from gross turnover under other charging provisions and could not be expanded to cover a later, separate levy. Exemption provisions were required to be strictly construed, so the claimed deduction was unavailable. The retrospective deletion of section 6B(2)(e) by the West Bengal Taxation Laws (Amendment) Act, 1987 was also upheld, as the amendment was not found confiscatory, discriminatory, or violative of Articles 14, 301 or 304, and no enforceable promise supported promissory estoppel against the statute. en-us Wed, 05 Jun 1996 00:00:00 +0530 Tue, 19 Nov 2013 15:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159265 Rule 3(66) of the Bengal Sales Tax Rules, 1941 was held not to exempt dealers from turnover tax under section 6B of the Bengal Finance (Sales Tax) Act, 1941, because the rule applied to deductions from gross turnover under other charging provisions and could not be expanded to cover a later, separate levy. Exemption provisions were required to be strictly construed, so the claimed deduction was unavailable. The retrospective deletion of section 6B(2)(e) by the West Bengal Taxation Laws (Amendment) Act, 1987 was also upheld, as the amendment was not found confiscatory, discriminatory, or violative of Articles 14, 301 or 304, and no enforceable promise supported promissory estoppel against the statute. Case-Laws VAT and Sales Tax Wed, 05 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159265