https://www.taxtmi.com/caselaws?id=157203 Incentive resolutions granting purchase-tax relief to eligible new industrial units extended only to tax payable under the statutory scheme for which exemption notifications were issued. Their wording, policy history and administrative implementation did not represent that sugarcane purchases were exempt from purchase tax under the separate provision. Promissory estoppel requires a clear governmental representation and alteration of position in reliance on it; neither supported an extension of the exemption beyond its notified scope. Claims for exemption on sugarcane purchases under the separate purchase-tax provision therefore failed. 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 Incentive resolutions granting purchase-tax relief to eligible new industrial units extended only to tax payable under the statutory scheme for which exemption notifications were issued. Their wording, policy history and administrative implementation did not represent that sugarcane purchases were exempt from purchase tax under the separate provision. Promissory estoppel requires a clear governmental representation and alteration of position in reliance on it; neither supported an extension of the exemption beyond its notified scope. Claims for exemption on sugarcane purchases under the separate purchase-tax provision therefore failed. Case-Laws VAT and Sales Tax Sat, 18 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157203