https://www.taxtmi.com/caselaws?id=160304 The amended sales tax incentive scheme was read with the revised ineligible industries list, so cotton seed oil units, including those with refinery, fell within the exclusion and could not claim the tax holiday. Promissory estoppel and legitimate expectation were unavailable where no enforceable representation survived the revision, and they could not compel a result contrary to law. The retrospective validating amendment was treated as capable of removing the basis of an earlier judicial declaration and operating notwithstanding prior judgments. Temporary eligibility certificate holders received limited protection for the earlier period, and some matters were remitted for reconsideration on the earlier implementation criterion. en-us Fri, 17 Sep 1999 00:00:00 +0530 Sat, 14 Dec 2013 12:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160304 The amended sales tax incentive scheme was read with the revised ineligible industries list, so cotton seed oil units, including those with refinery, fell within the exclusion and could not claim the tax holiday. Promissory estoppel and legitimate expectation were unavailable where no enforceable representation survived the revision, and they could not compel a result contrary to law. The retrospective validating amendment was treated as capable of removing the basis of an earlier judicial declaration and operating notwithstanding prior judgments. Temporary eligibility certificate holders received limited protection for the earlier period, and some matters were remitted for reconsideration on the earlier implementation criterion. Case-Laws VAT and Sales Tax Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160304