https://www.taxtmi.com/caselaws?id=181950 A tax exemption granted by notification remains subject to later statutory amendment. After section 8(5) of the Central Sales Tax Act was amended, inter-State sales had to comply with the prescribed requirement of producing Form C or Form D, and the exemption could operate only in line with section 8(4). The notification merely reflected that post-amendment condition and did not retrospectively disturb completed transactions. For the assessment period after the amendment, non-compliance could validly support assessment and related notices, and promissory estoppel could not override the amended fiscal statute. en-us Thu, 02 Apr 2009 00:00:00 +0530 Fri, 27 Jul 2018 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181950 A tax exemption granted by notification remains subject to later statutory amendment. After section 8(5) of the Central Sales Tax Act was amended, inter-State sales had to comply with the prescribed requirement of producing Form C or Form D, and the exemption could operate only in line with section 8(4). The notification merely reflected that post-amendment condition and did not retrospectively disturb completed transactions. For the assessment period after the amendment, non-compliance could validly support assessment and related notices, and promissory estoppel could not override the amended fiscal statute. Case-Laws VAT and Sales Tax Thu, 02 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181950