https://www.taxtmi.com/caselaws?id=162418 A statutory sales tax exemption for khadi and village industries remained subject to the Government's express power to cancel or vary the notification, so promissory estoppel could not prevent withdrawal or modification of the concession. However, limiting full exemption to only 21 identified industries was held arbitrary because the classification rested on historical declaration dates rather than any intelligible differentia linked to the taxation policy, and the concessional rate for the remaining industries did not cure the defect. The discussion also notes that courts may not create a new exemption policy, though limited transitional protection may be granted where a selective exemption is withdrawn. en-us Wed, 09 Apr 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162418 A statutory sales tax exemption for khadi and village industries remained subject to the Government's express power to cancel or vary the notification, so promissory estoppel could not prevent withdrawal or modification of the concession. However, limiting full exemption to only 21 identified industries was held arbitrary because the classification rested on historical declaration dates rather than any intelligible differentia linked to the taxation policy, and the concessional rate for the remaining industries did not cure the defect. The discussion also notes that courts may not create a new exemption policy, though limited transitional protection may be granted where a selective exemption is withdrawn. Case-Laws VAT and Sales Tax Wed, 09 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162418