https://www.taxtmi.com/caselaws?id=163376 Sales tax exemption under the Kerala General Sales Tax Act was treated as a limited concession granted by notification for a fixed period, and not as an enforceable right to demand a further extension. The court noted that the power to issue, vary, or cancel exemption notifications does not oblige the Government to continue the benefit for a particular dealer beyond the notified term. Exemption provisions were construed strictly, so the concession could not be extended merely because the industrial unit had not fully used it within the original period. A later notification for a different class of units did not amount to an individual relaxation, and the refusal to extend the exemption was upheld. en-us Tue, 02 Aug 2005 00:00:00 +0530 Tue, 01 Apr 2014 16:25:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163376 Sales tax exemption under the Kerala General Sales Tax Act was treated as a limited concession granted by notification for a fixed period, and not as an enforceable right to demand a further extension. The court noted that the power to issue, vary, or cancel exemption notifications does not oblige the Government to continue the benefit for a particular dealer beyond the notified term. Exemption provisions were construed strictly, so the concession could not be extended merely because the industrial unit had not fully used it within the original period. A later notification for a different class of units did not amount to an individual relaxation, and the refusal to extend the exemption was upheld. Case-Laws VAT and Sales Tax Tue, 02 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163376