https://www.taxtmi.com/caselaws?id=164310 A tax exemption must be strictly confined to the statutory conditions in the applicable enactment and notification. The earlier exemption under the Karnataka Sales Tax Act did not continue automatically under the Karnataka Value Added Tax Act, and the respondents had to satisfy section 5(2) as new industrial units; they did not, so the exemption claim failed. There can be no estoppel against a statute, so the State could oppose the claim notwithstanding the earlier regime. An executive order describing tourism as an industry could not enlarge the statutory class of beneficiaries, so it did not confer exemption on hotel units. en-us Wed, 17 Dec 2008 00:00:00 +0530 Fri, 21 Nov 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164310 A tax exemption must be strictly confined to the statutory conditions in the applicable enactment and notification. The earlier exemption under the Karnataka Sales Tax Act did not continue automatically under the Karnataka Value Added Tax Act, and the respondents had to satisfy section 5(2) as new industrial units; they did not, so the exemption claim failed. There can be no estoppel against a statute, so the State could oppose the claim notwithstanding the earlier regime. An executive order describing tourism as an industry could not enlarge the statutory class of beneficiaries, so it did not confer exemption on hotel units. Case-Laws VAT and Sales Tax Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164310