https://www.taxtmi.com/caselaws?id=102559 Sales of weights and measures were held outside the notification covering only goods within "mill-stores and hardware"; the earlier view that such items were not included was accepted. Representations or clarifications by State authorities could not create estoppel against a taxing statute, so the statutory liability remained unaffected on that point. Even so, the Court declined to enforce collection in the special facts, noting the assessee's reliance on the official view, the relatively small liability for the relevant years, and the equities of the case, and directed refund if tax had already been collected. en-us Fri, 24 Apr 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102559 Sales of weights and measures were held outside the notification covering only goods within "mill-stores and hardware"; the earlier view that such items were not included was accepted. Representations or clarifications by State authorities could not create estoppel against a taxing statute, so the statutory liability remained unaffected on that point. Even so, the Court declined to enforce collection in the special facts, noting the assessee's reliance on the official view, the relatively small liability for the relevant years, and the equities of the case, and directed refund if tax had already been collected. Case-Laws VAT and Sales Tax Fri, 24 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102559