https://www.taxtmi.com/caselaws?id=303427 A declared tax exemption policy for industrial enterprises in Special Economic Zones remained operative because it was expressly announced and never withdrawn. Although earlier exemption notifications under the repealed sales tax regime ceased with the Kerala Value Added Tax Act, the Government's later policy under clause 6 of the 2008 SEZ policy showed a continuing intention to extend the benefit to SEZ units. The absence of a fresh notification under the successor statute did not defeat that policy, especially where departmental correspondence reflected the same position. The Government was required to implement its declared policy, and the SEZ units were entitled to the exemption. en-us Thu, 25 Oct 2018 00:00:00 +0530 Fri, 22 Jul 2022 09:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303427 A declared tax exemption policy for industrial enterprises in Special Economic Zones remained operative because it was expressly announced and never withdrawn. Although earlier exemption notifications under the repealed sales tax regime ceased with the Kerala Value Added Tax Act, the Government's later policy under clause 6 of the 2008 SEZ policy showed a continuing intention to extend the benefit to SEZ units. The absence of a fresh notification under the successor statute did not defeat that policy, especially where departmental correspondence reflected the same position. The Government was required to implement its declared policy, and the SEZ units were entitled to the exemption. Case-Laws VAT and Sales Tax Thu, 25 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303427