https://www.taxtmi.com/caselaws?id=162698 A departmental sales tax concession scheme framed to implement the Industrial Policy, 1991 could not be amended to withdraw incentive benefits already promised to an eligible unit. Where the petitioner had altered its position by establishing the unit and obtaining eligibility and authorisation certificates for the notified exemption period, the amendment was treated as repugnant to the governing policy and unsupported in law. The court accepted the factual foundation in the absence of rebuttal and reiterated that inconsistent governmental policies cannot override a Cabinet-approved industrial policy. The amended scheme was therefore held unconstitutional and non est to the extent of the inconsistency, and the exemption continued for the covered period. en-us Thu, 31 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 18:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162698 A departmental sales tax concession scheme framed to implement the Industrial Policy, 1991 could not be amended to withdraw incentive benefits already promised to an eligible unit. Where the petitioner had altered its position by establishing the unit and obtaining eligibility and authorisation certificates for the notified exemption period, the amendment was treated as repugnant to the governing policy and unsupported in law. The court accepted the factual foundation in the absence of rebuttal and reiterated that inconsistent governmental policies cannot override a Cabinet-approved industrial policy. The amended scheme was therefore held unconstitutional and non est to the extent of the inconsistency, and the exemption continued for the covered period. Case-Laws VAT and Sales Tax Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162698