https://www.taxtmi.com/caselaws?id=40093 A Government promise of sales tax concession to new industrial units could not be withdrawn on a bare allegation of misuse; absent a counter-affidavit or other material establishing actual misuse or undue advantage, the State lacked a factual basis to resile from the assurance. The concession was also not ultra vires the Karnataka Sales Tax Act, 1957, because although described as a refund, it operated in substance as an exemption or reduction in tax liability. Section 8A authorised such relief, and the order remained valid even without an express recital of that source of power. en-us Thu, 05 May 1988 00:00:00 +0530 Wed, 04 Feb 2026 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40093 A Government promise of sales tax concession to new industrial units could not be withdrawn on a bare allegation of misuse; absent a counter-affidavit or other material establishing actual misuse or undue advantage, the State lacked a factual basis to resile from the assurance. The concession was also not ultra vires the Karnataka Sales Tax Act, 1957, because although described as a refund, it operated in substance as an exemption or reduction in tax liability. Section 8A authorised such relief, and the order remained valid even without an express recital of that source of power. Case-Laws VAT / Sales Tax Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40093