https://www.taxtmi.com/caselaws?id=158071 Promissory estoppel could not bar turnover tax on a small-scale industrial unit because the assurance invoked related to sales-tax incentives, not a separate legislative turnover tax levy, and no specific promise against that levy was shown. Legitimate expectation and collateral estoppel also failed, since they cannot invalidate legislation or defeat a statutory tax charge; the retrospective deletion of the exemption clause was treated as clarificatory. The levy was held within legislative competence and not violative of equality or the right to carry on business. The claimed exemption was rejected, and the assessment and demand notices were upheld. en-us Wed, 14 Sep 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158071 Promissory estoppel could not bar turnover tax on a small-scale industrial unit because the assurance invoked related to sales-tax incentives, not a separate legislative turnover tax levy, and no specific promise against that levy was shown. Legitimate expectation and collateral estoppel also failed, since they cannot invalidate legislation or defeat a statutory tax charge; the retrospective deletion of the exemption clause was treated as clarificatory. The levy was held within legislative competence and not violative of equality or the right to carry on business. The claimed exemption was rejected, and the assessment and demand notices were upheld. Case-Laws VAT and Sales Tax Wed, 14 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158071