Sales tax exemption via certificate from Commissioner of Tourism cannot be rescinded before expiry of eligibility period

State of Karnataka Vs Aishwarya Fort (Karnataka High Court) Karnataka High Court held that exemption certificate from the Commissioner of Tourism, Government of Kerala exempting payment of sales tax is valid for 7 years and could not have been rescinded before the period of eligibility expired as it is sovereign assurance. Facts- The assessee, a tourism hotel unit is a registered dealer under the Karnataka Value Added Tax Act, 2003. The Government of Karnataka issued a notification dated November 12, 1999 under Section 8-A(1) of the Karnataka Sales Act, 1957 exempting sale of food articles and...