https://www.taxtmi.com/caselaws?id=163741 Sales tax exemption under section 39 of the West Bengal Sales Tax Act, 1994 depended on carrying on a manufacturing activity within section 2(17). Once the statutory definition was amended to omit blending of tea from "manufacture," tea blending no longer satisfied the condition for continued exemption. The eligibility certificate created only an existing statutory benefit, not a vested right immune from legislative change, so the exemption could be prospectively withdrawn by amendment. Authorities based on promissory estoppel and subordinate legislation were distinguished. The constitutional challenge was not examined. en-us Thu, 06 Jul 2006 00:00:00 +0530 Tue, 08 Apr 2014 14:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163741 Sales tax exemption under section 39 of the West Bengal Sales Tax Act, 1994 depended on carrying on a manufacturing activity within section 2(17). Once the statutory definition was amended to omit blending of tea from "manufacture," tea blending no longer satisfied the condition for continued exemption. The eligibility certificate created only an existing statutory benefit, not a vested right immune from legislative change, so the exemption could be prospectively withdrawn by amendment. Authorities based on promissory estoppel and subordinate legislation were distinguished. The constitutional challenge was not examined. Case-Laws VAT and Sales Tax Thu, 06 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163741