HC denied benefit of sales-tax incentive scheme as it was later on withdrawn by department

CST & VAT : Where State of Tripura had notified an Incentive Scheme on 27-10-1990 granting exemption from tax to industrial units established after 1-4-1990 for a period of five years and in year 1995 it adopted new Scheme, which was later replaced by a Scheme of 2002, State was well within its power to otherwise withdraw all concessions which had been granted to industries