https://www.taxtmi.com/caselaws?id=162241 A statutory sales tax exemption for khadi and village industries may be withdrawn or varied where the enabling provision expressly reserves that power, and promissory estoppel will not apply absent a clear and unequivocal promise of perpetual exemption. In fiscal classification, the State has wide discretion, and a challenge under Article 14 fails unless the distinction is shown to be palpably arbitrary or hostilely discriminatory. On that basis, the differential treatment granting full exemption to 21 identified industries and concessional tax to the remaining industries was upheld as a valid policy choice. en-us Fri, 17 Feb 2006 00:00:00 +0530 Fri, 21 Feb 2014 14:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162241 A statutory sales tax exemption for khadi and village industries may be withdrawn or varied where the enabling provision expressly reserves that power, and promissory estoppel will not apply absent a clear and unequivocal promise of perpetual exemption. In fiscal classification, the State has wide discretion, and a challenge under Article 14 fails unless the distinction is shown to be palpably arbitrary or hostilely discriminatory. On that basis, the differential treatment granting full exemption to 21 identified industries and concessional tax to the remaining industries was upheld as a valid policy choice. Case-Laws VAT and Sales Tax Fri, 17 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162241