https://www.taxtmi.com/caselaws?id=163534 An exemption granted by an earlier notification under the Karnataka Sales Tax Act, 1957 and not limited to a fixed period could be withdrawn prospectively by a later notification; in the absence of an enforceable promise for a definite duration, promissory estoppel did not apply. Recovery of sales tax arrears as arrears of land revenue authorised attachment and sale, but did not imply a power of forfeiture, which is penal in nature and must be expressly conferred by statute, so the forfeiture order was quashed. A recovery proclamation or restraint notice issued to prevent alienation of property was treated as a permissible recovery measure and was not invalid. en-us Thu, 26 Jun 2008 00:00:00 +0530 Sat, 06 Dec 2014 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163534 An exemption granted by an earlier notification under the Karnataka Sales Tax Act, 1957 and not limited to a fixed period could be withdrawn prospectively by a later notification; in the absence of an enforceable promise for a definite duration, promissory estoppel did not apply. Recovery of sales tax arrears as arrears of land revenue authorised attachment and sale, but did not imply a power of forfeiture, which is penal in nature and must be expressly conferred by statute, so the forfeiture order was quashed. A recovery proclamation or restraint notice issued to prevent alienation of property was treated as a permissible recovery measure and was not invalid. Case-Laws VAT and Sales Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163534