https://www.taxtmi.com/caselaws?id=164752 Policy-based sales tax exemptions issued under section 8(5) of the Central Sales Tax Act, 1956 are not vulnerable to promissory estoppel, so the withdrawal notification could not be invalidated on that ground. However, a later notification could not retrospectively withdraw an existing khadi and village industry exemption and impose tax liability for a prior period when the dealer had no practical opportunity to comply with the newly introduced declaration requirement. The revised assessment was therefore set aside and the matter remanded for fresh assessment excluding the protected period. en-us Thu, 09 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164752 Policy-based sales tax exemptions issued under section 8(5) of the Central Sales Tax Act, 1956 are not vulnerable to promissory estoppel, so the withdrawal notification could not be invalidated on that ground. However, a later notification could not retrospectively withdraw an existing khadi and village industry exemption and impose tax liability for a prior period when the dealer had no practical opportunity to comply with the newly introduced declaration requirement. The revised assessment was therefore set aside and the matter remanded for fresh assessment excluding the protected period. Case-Laws VAT and Sales Tax Thu, 09 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164752