Withdrawal of exemption from excise duty on pan masala with or without tobacco being in public interest is valid: SC

GST: Withdrawal of exemption from excise duty to pan masala with tobacco and pan masala sans tobacco is in larger public interest. Doctrine of promissory estoppel could not have been invoked against such withdrawal. State could not be compelled to continue exemption, though it was satisfied that it was not in public interest to do so. Larger public interest would outweigh an individual loss, if any

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