https://www.taxtmi.com/caselaws?id=161656 A special sales tax exemption granted by a Government Order to a particular dealer did not create a general right for other dealers to claim the same relief. Section 17 of the Tamil Nadu General Sales Tax Act enabled the Government to grant exemption or remission in appropriate cases, but it did not compel parity with a separate individual concession. The Article 14 challenge failed because equality cannot be used to repeat a benefit that was granted on a special factual basis, and Article 162 also afforded no relief in the absence of an executive order in favour of the petitioners. The requests for exemption, remission, refund, and penalty relief were therefore rejected. 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 A special sales tax exemption granted by a Government Order to a particular dealer did not create a general right for other dealers to claim the same relief. Section 17 of the Tamil Nadu General Sales Tax Act enabled the Government to grant exemption or remission in appropriate cases, but it did not compel parity with a separate individual concession. The Article 14 challenge failed because equality cannot be used to repeat a benefit that was granted on a special factual basis, and Article 162 also afforded no relief in the absence of an executive order in favour of the petitioners. The requests for exemption, remission, refund, and penalty relief were therefore rejected. Case-Laws VAT and Sales Tax Mon, 28 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161656