https://www.taxtmi.com/caselaws?id=157194 The Court partially allowed the petition, directing the authorities to amend eligibility and deferment certificates to extend benefits to the petitioner as per the amended certificate. Relief was granted based on the principles of promissory estoppel and equity, recognizing the petitioner's reliance on the Government's promises and investments in establishing a new industrial unit. The Court emphasized that the petitioner should receive the full benefit of the promised scheme despite subsequent exclusions of their industry from incentives. en-us Wed, 05 Feb 1992 00:00:00 +0530 Tue, 01 Oct 2013 15:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157194 The Court partially allowed the petition, directing the authorities to amend eligibility and deferment certificates to extend benefits to the petitioner as per the amended certificate. Relief was granted based on the principles of promissory estoppel and equity, recognizing the petitioner's reliance on the Government's promises and investments in establishing a new industrial unit. The Court emphasized that the petitioner should receive the full benefit of the promised scheme despite subsequent exclusions of their industry from incentives. Case-Laws VAT and Sales Tax Wed, 05 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157194