https://www.taxtmi.com/caselaws?id=173845 A challenge to an amended tax exemption provision under Section 41C of the Bombay Sales Tax Act failed because the petition did not assail the provision actually in force and governing the dispute. The court held that the amended ceiling linked to approved gross fixed capital investment, as operative from 1 October 1995 and further amended in 1996, could not be tested on the basis urged by the petitioners. On that footing, the claims of promissory estoppel, unreasonableness, and hostile discrimination were not entertainable, and the petition was dismissed without costs. en-us Fri, 25 Sep 2009 00:00:00 +0530 Wed, 23 Sep 2015 14:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173845 A challenge to an amended tax exemption provision under Section 41C of the Bombay Sales Tax Act failed because the petition did not assail the provision actually in force and governing the dispute. The court held that the amended ceiling linked to approved gross fixed capital investment, as operative from 1 October 1995 and further amended in 1996, could not be tested on the basis urged by the petitioners. On that footing, the claims of promissory estoppel, unreasonableness, and hostile discrimination were not entertainable, and the petition was dismissed without costs. Case-Laws VAT and Sales Tax Fri, 25 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173845