https://www.taxtmi.com/caselaws?id=162054 A sales tax exemption tied to a statutory notification ceased to apply once the notification was amended to place the relevant manufacturing process in the negative list from 15 January 1998. The exemption continued only up to 14 January 1998, because the Government retained power under the enabling provision to vary or cancel the notification. A departmental exemption order and eligibility certificate could not override the amended statutory notification, and promissory estoppel could not be used to preserve a tax concession contrary to the statute. en-us Tue, 15 Nov 2005 00:00:00 +0530 Fri, 14 Feb 2014 18:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162054 A sales tax exemption tied to a statutory notification ceased to apply once the notification was amended to place the relevant manufacturing process in the negative list from 15 January 1998. The exemption continued only up to 14 January 1998, because the Government retained power under the enabling provision to vary or cancel the notification. A departmental exemption order and eligibility certificate could not override the amended statutory notification, and promissory estoppel could not be used to preserve a tax concession contrary to the statute. Case-Laws VAT and Sales Tax Tue, 15 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162054