https://www.taxtmi.com/caselaws?id=163743 A tax exemption granted under an earlier special notification for a fixed five-year period created an accrued entitlement for the promised term. A later prospective amendment and subsequent general notification did not, by themselves, curtail the unexpired portion of that concession, because the later instrument was not expressed to supersede the earlier notification. The assessee therefore remained entitled to the balance of the tax holiday, and the accrued benefit could not be withdrawn midstream unless the earlier concession was expressly withdrawn or superseded. en-us Thu, 22 Sep 2005 00:00:00 +0530 Tue, 08 Apr 2014 14:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163743 A tax exemption granted under an earlier special notification for a fixed five-year period created an accrued entitlement for the promised term. A later prospective amendment and subsequent general notification did not, by themselves, curtail the unexpired portion of that concession, because the later instrument was not expressed to supersede the earlier notification. The assessee therefore remained entitled to the balance of the tax holiday, and the accrued benefit could not be withdrawn midstream unless the earlier concession was expressly withdrawn or superseded. Case-Laws VAT and Sales Tax Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163743