https://www.taxtmi.com/caselaws?id=159686 Purchase tax disputes, including levy, recovery and connected statutory questions, fall within the Tribunal's jurisdiction. Subsidy under the earlier policy was confined to new co-operative and public-sector sugar factories; no clear general promise extended it to private mills. Promissory estoppel and legitimate expectation therefore could not require continuation of the subsidy after its replacement by a deferral regime, particularly where private mills accepted that regime. Article 14 was not breached because the comparator mills were not similarly situated and the policy shift had rational grounds. Tax declared in returns and recoverable beyond the deferral ceiling could be demanded through the statutory recovery mechanism without violating natural justice. en-us Fri, 11 Jun 1999 00:00:00 +0530 Fri, 29 Nov 2013 15:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159686 Purchase tax disputes, including levy, recovery and connected statutory questions, fall within the Tribunal's jurisdiction. Subsidy under the earlier policy was confined to new co-operative and public-sector sugar factories; no clear general promise extended it to private mills. Promissory estoppel and legitimate expectation therefore could not require continuation of the subsidy after its replacement by a deferral regime, particularly where private mills accepted that regime. Article 14 was not breached because the comparator mills were not similarly situated and the policy shift had rational grounds. Tax declared in returns and recoverable beyond the deferral ceiling could be demanded through the statutory recovery mechanism without violating natural justice. Case-Laws VAT and Sales Tax Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159686