https://www.taxtmi.com/caselaws?id=159452 Promissory estoppel did not support the claim for sales tax deferment and cash subsidy because the incentive resolutions, read together, disclosed no clear assurance that all industries outside the later exclusions would receive benefits, and no bona fide reliance altering position was proved. The eligibility certificate issued by the Industries Commissioner was only part of the administrative incentive scheme and did not bind the sales tax authorities or override their statutory powers. The challenge to denial of incentive benefits was therefore rejected. en-us Thu, 16 Jul 1992 00:00:00 +0530 Mon, 25 Nov 2013 17:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159452 Promissory estoppel did not support the claim for sales tax deferment and cash subsidy because the incentive resolutions, read together, disclosed no clear assurance that all industries outside the later exclusions would receive benefits, and no bona fide reliance altering position was proved. The eligibility certificate issued by the Industries Commissioner was only part of the administrative incentive scheme and did not bind the sales tax authorities or override their statutory powers. The challenge to denial of incentive benefits was therefore rejected. Case-Laws VAT and Sales Tax Thu, 16 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159452