https://www.taxtmi.com/caselaws?id=437788 A sales tax exemption tied to goods manufactured by the dealer ceased once the amended definition of "manufacture" excluded tea blending from 01.08.2001. The exemption under Section 39 was treated as a conditional concession, not a vested right, so the dealers could not continue claiming tax holiday benefits after the statutory change. Legitimate expectation and promissory estoppel could not override the amended statute, and the withdrawal operated prospectively from the date of exclusion. en-us Fri, 12 May 2023 00:00:00 +0530 Mon, 15 May 2023 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437788 A sales tax exemption tied to goods manufactured by the dealer ceased once the amended definition of "manufacture" excluded tea blending from 01.08.2001. The exemption under Section 39 was treated as a conditional concession, not a vested right, so the dealers could not continue claiming tax holiday benefits after the statutory change. Legitimate expectation and promissory estoppel could not override the amended statute, and the withdrawal operated prospectively from the date of exclusion. Case-Laws VAT and Sales Tax Fri, 12 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437788