https://www.taxtmi.com/caselaws?id=159792 A sales tax exemption notification could be cancelled or varied under the enabling provision, but not in a retrospective manner that was arbitrary, unreasonable, or destructive of accrued exemption benefits. Where the assessee had acted on the footing of a stated exemption period, later withdrawal with retrospective effect could not unsettle that settled position without sufficient justification. The retrospective cancellation was therefore impermissible, and the tax demand founded on it could not be sustained. The exemption notification was confined to prospective effect. en-us Fri, 13 Nov 1998 00:00:00 +0530 Mon, 02 Dec 2013 12:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159792 A sales tax exemption notification could be cancelled or varied under the enabling provision, but not in a retrospective manner that was arbitrary, unreasonable, or destructive of accrued exemption benefits. Where the assessee had acted on the footing of a stated exemption period, later withdrawal with retrospective effect could not unsettle that settled position without sufficient justification. The retrospective cancellation was therefore impermissible, and the tax demand founded on it could not be sustained. The exemption notification was confined to prospective effect. Case-Laws VAT and Sales Tax Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159792