https://www.taxtmi.com/caselaws?id=159850 A concessional sales tax benefit granted to promote new rubber-based industries was held not to create a permanent entitlement. The later notification issued under the Kerala General Sales Tax Act, 1963 validly modified the earlier concession and confined the benefit to a further maximum period of two years, thereby limiting the overall concession period. The impugned circulars were treated as reflecting that corrected statutory position. The claim that the original concession continued indefinitely was rejected, and the challenge based on discrimination under Articles 14 and 301 of the Constitution was not accepted. en-us Tue, 14 Jul 1998 00:00:00 +0530 Mon, 02 Dec 2013 18:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159850 A concessional sales tax benefit granted to promote new rubber-based industries was held not to create a permanent entitlement. The later notification issued under the Kerala General Sales Tax Act, 1963 validly modified the earlier concession and confined the benefit to a further maximum period of two years, thereby limiting the overall concession period. The impugned circulars were treated as reflecting that corrected statutory position. The claim that the original concession continued indefinitely was rejected, and the challenge based on discrimination under Articles 14 and 301 of the Constitution was not accepted. Case-Laws VAT and Sales Tax Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159850