https://www.taxtmi.com/caselaws?id=158764 Section 11(b) of the Haryana Regulation and Control of Crusher Act, 1991 does not confer an absolute or perpetual sales tax exemption; it only refers to incentives, including exemption or deferment, as made available under the Industries Department's incentive schemes. The applicable policy placed certain stone crushers in the negative list, and no specific scheme or notification was shown to grant licensed stone crushers an automatic exemption. The negative list under the Haryana General Sales Tax Rules, 1975 therefore continued to govern entitlement, and later notifications did not create a vested right. On that basis, promissory estoppel and implied repeal were inapplicable. en-us Wed, 15 Jan 1997 00:00:00 +0530 Wed, 06 Nov 2013 17:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158764 Section 11(b) of the Haryana Regulation and Control of Crusher Act, 1991 does not confer an absolute or perpetual sales tax exemption; it only refers to incentives, including exemption or deferment, as made available under the Industries Department's incentive schemes. The applicable policy placed certain stone crushers in the negative list, and no specific scheme or notification was shown to grant licensed stone crushers an automatic exemption. The negative list under the Haryana General Sales Tax Rules, 1975 therefore continued to govern entitlement, and later notifications did not create a vested right. On that basis, promissory estoppel and implied repeal were inapplicable. Case-Laws VAT and Sales Tax Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158764