https://www.taxtmi.com/caselaws?id=163866 A fixed-period sales tax exemption granted under the repealed law was treated as a protected benefit, and the repeal-and-saving provision was read as preserving accrued rights and notifications. On that basis, withdrawal of the exemption before expiry was found unsupported by sufficient justification or overriding public interest, and promissory estoppel prevented the State from resiling from the benefit already granted. However, a fresh exemption or extension under the new VAT regime remained a matter of policy and statutory discretion, so no mandamus could compel the State to grant it, though a representation could be considered in accordance with law. en-us Mon, 29 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163866 A fixed-period sales tax exemption granted under the repealed law was treated as a protected benefit, and the repeal-and-saving provision was read as preserving accrued rights and notifications. On that basis, withdrawal of the exemption before expiry was found unsupported by sufficient justification or overriding public interest, and promissory estoppel prevented the State from resiling from the benefit already granted. However, a fresh exemption or extension under the new VAT regime remained a matter of policy and statutory discretion, so no mandamus could compel the State to grant it, though a representation could be considered in accordance with law. Case-Laws VAT and Sales Tax Mon, 29 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163866