https://www.taxtmi.com/caselaws?id=169505 A statutory tax concession for tourist buses may be withdrawn by the State where the governing taxing statute permits withdrawal, and a Central Government communication that is only a request does not curtail that power. Promissory estoppel cannot compel continuation of a concession against public interest or statutory authority, and an arbitrariness challenge fails where similarly situated operators are treated alike. A tax does not infringe Article 301 unless it directly and immediately restricts trade; compensatory or regulatory levies are not barred on that basis. Withdrawal of the concession merely restored the original charging regime, so no fresh levy notification was required. en-us Mon, 03 Dec 2001 00:00:00 +0530 Fri, 07 Mar 2025 16:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169505 A statutory tax concession for tourist buses may be withdrawn by the State where the governing taxing statute permits withdrawal, and a Central Government communication that is only a request does not curtail that power. Promissory estoppel cannot compel continuation of a concession against public interest or statutory authority, and an arbitrariness challenge fails where similarly situated operators are treated alike. A tax does not infringe Article 301 unless it directly and immediately restricts trade; compensatory or regulatory levies are not barred on that basis. Withdrawal of the concession merely restored the original charging regime, so no fresh levy notification was required. Case-Laws Indian Laws Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169505