https://www.taxtmi.com/caselaws?id=160245 An exemption notification under a tax-relief provision may grant or withdraw relief as a matter of policy, and the plea of promissory estoppel failed because no enforceable promise of continuation was shown. The notification could not, however, be used to create a new charging liability or shift tax burden onto re-rolling mills for consignment or branch transfers, as that was inconsistent with the statutory scheme and the rules governing declared goods; that burden-shifting clause was struck down. Tube manufacturers were held outside the intended class of steel re-rolling mills and could not claim the concession. The territorial restriction confining the benefit to mills in Tamil Nadu was discriminatory and was directed to be deleted. en-us Wed, 23 Sep 1998 00:00:00 +0530 Thu, 12 Dec 2013 17:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160245 An exemption notification under a tax-relief provision may grant or withdraw relief as a matter of policy, and the plea of promissory estoppel failed because no enforceable promise of continuation was shown. The notification could not, however, be used to create a new charging liability or shift tax burden onto re-rolling mills for consignment or branch transfers, as that was inconsistent with the statutory scheme and the rules governing declared goods; that burden-shifting clause was struck down. Tube manufacturers were held outside the intended class of steel re-rolling mills and could not claim the concession. The territorial restriction confining the benefit to mills in Tamil Nadu was discriminatory and was directed to be deleted. Case-Laws VAT and Sales Tax Wed, 23 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160245