https://www.taxtmi.com/caselaws?id=161656 Discretionary sales tax exemption or remission granted through a Government Order for a particular dealer does not automatically extend to other dealers. Section 17 of the Tamil Nadu General Sales Tax Act enables the Government to grant relief in appropriate cases but does not confer a parity-based right to claim a separately granted concession. Article 14 cannot require repetition of an unlawful or fact-specific benefit, and Article 162 does not support exemption, remission, or refund without a corresponding executive order in favour of the claimant. en-us Mon, 28 Apr 2003 00:00:00 +0530 Mon, 03 Feb 2014 16:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161656 Discretionary sales tax exemption or remission granted through a Government Order for a particular dealer does not automatically extend to other dealers. Section 17 of the Tamil Nadu General Sales Tax Act enables the Government to grant relief in appropriate cases but does not confer a parity-based right to claim a separately granted concession. Article 14 cannot require repetition of an unlawful or fact-specific benefit, and Article 162 does not support exemption, remission, or refund without a corresponding executive order in favour of the claimant. Case-Laws VAT and Sales Tax Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161656