https://www.taxtmi.com/highlights?id=67492 Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving an option to existing units to undertake substantial expansion at any date without any limitation - The supersession or revocation of an exemption notification in the “public interest” is an exercise of the statutory power of the State under the law itself. - there is no naysaying that petitioner has failed to establish that its case squarely falls within the impugned notifications and exemptions provided thereunder. As a corollary thereof, both the writ petitions are devoid of any merit and are, thus, dismissed - HC en-us Wed, 04 Jan 2023 08:31:47 +0530 Wed, 04 Jan 2023 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67492 Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving an option to existing units to undertake substantial expansion at any date without any limitation - The supersession or revocation of an exemption notification in the “public interest” is an exercise of the statutory power of the State under the law itself. - there is no naysaying that petitioner has failed to establish that its case squarely falls within the impugned notifications and exemptions provided thereunder. As a corollary thereof, both the writ petitions are devoid of any merit and are, thus, dismissed - HC Highlights GST Wed, 04 Jan 2023 08:31:47 +0530 https://www.taxtmi.com/highlights?id=67492