https://www.taxtmi.com/caselaws?id=420892 An exemption from works contract tax granted in a revival scheme was held to be outside the scope of Section 10(1) of the Kerala General Sales Tax Act, 1963 because that provision permits exemptions only for specified goods or a genuine class of persons, not for a single industrial unit. Promissory estoppel could not be used to compel the State to continue a benefit contrary to statute, and the sanctioned revival scheme under the sick industrial companies law could not override the State tax prohibition. The later withdrawal of the exemption was therefore upheld, as continuation would have perpetuated an unlawful individual benefit. en-us Fri, 08 Apr 2022 00:00:00 +0530 Thu, 08 Sep 2022 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420892 An exemption from works contract tax granted in a revival scheme was held to be outside the scope of Section 10(1) of the Kerala General Sales Tax Act, 1963 because that provision permits exemptions only for specified goods or a genuine class of persons, not for a single industrial unit. Promissory estoppel could not be used to compel the State to continue a benefit contrary to statute, and the sanctioned revival scheme under the sick industrial companies law could not override the State tax prohibition. The later withdrawal of the exemption was therefore upheld, as continuation would have perpetuated an unlawful individual benefit. Case-Laws VAT and Sales Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420892