https://www.taxtmi.com/caselaws?id=161469 A sales tax exemption notification that imposed a new land-ownership condition for poultry farmers and hatcheries could not be treated as a mere clarification or applied retrospectively to withdraw an existing exemption, because Section 10 of the Kerala General Sales Tax Act did not authorise retrospective cancellation or variation. The challenge on constitutional and statutory grounds failed: the differential treatment based on ownership of land was held to have a rational basis, and the notification was within the State's exemption power under the Act. The plea of estoppel and promissory estoppel also failed, since there is no estoppel against law and the earlier clarification could not override the later valid notification. en-us Thu, 30 May 2002 00:00:00 +0530 Wed, 29 Jan 2014 15:29:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161469 A sales tax exemption notification that imposed a new land-ownership condition for poultry farmers and hatcheries could not be treated as a mere clarification or applied retrospectively to withdraw an existing exemption, because Section 10 of the Kerala General Sales Tax Act did not authorise retrospective cancellation or variation. The challenge on constitutional and statutory grounds failed: the differential treatment based on ownership of land was held to have a rational basis, and the notification was within the State's exemption power under the Act. The plea of estoppel and promissory estoppel also failed, since there is no estoppel against law and the earlier clarification could not override the later valid notification. Case-Laws VAT and Sales Tax Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161469