Withdrawal of area-based exemption in mid period is ultra vires and hit by promissory estoppels

The High Court of Gauhati held that when Central Government had assured 10-year exemption for tobacco/pan-masala manufacture in North Eastern States, withdrawal of said exemption in mid-term was ultra vires doctrine of promissory estoppel and, therefore, exemption was restored for units already established.

DharampalSatyapal Ltd. v. Union of India.[2016] 69 taxmann.com 159