https://www.taxtmi.com/caselaws?id=157203 Government incentive resolutions will support promissory estoppel only to the extent of the representation actually made and relied upon. Reading the Gujarat Sales Tax Act, 1969 schemes, the exemption notifications under section 49, and the policy history together, the article states that the promised purchase tax exemption for eligible new industrial units extended only to tax payable under section 15. No representation was made for exemption from purchase tax under section 18 on raw materials such as sugarcane, and no change of position on that basis was shown. The result is that the exemption cannot be enlarged beyond the clear scope of the statutory scheme. en-us Sat, 18 Jan 1992 00:00:00 +0530 Tue, 01 Oct 2013 16:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157203 Government incentive resolutions will support promissory estoppel only to the extent of the representation actually made and relied upon. Reading the Gujarat Sales Tax Act, 1969 schemes, the exemption notifications under section 49, and the policy history together, the article states that the promised purchase tax exemption for eligible new industrial units extended only to tax payable under section 15. No representation was made for exemption from purchase tax under section 18 on raw materials such as sugarcane, and no change of position on that basis was shown. The result is that the exemption cannot be enlarged beyond the clear scope of the statutory scheme. Case-Laws VAT and Sales Tax Sat, 18 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157203