https://www.taxtmi.com/caselaws?id=159917 An unequivocal governmental promise to abolish purchase tax on milk, supported by public announcements, budget speech, circulars, departmental approval and cabinet decision, was treated as binding once the dealers altered their position in reliance on it. The absence of a formal notification was regarded as a ministerial step that could not defeat the representation already acted upon, and the State's plea of later policy change or revenue loss was insufficient. The later cabinet decision could operate only prospectively, not retrospectively from 1 April 1996. Recovery notices and demands for the intervening period were therefore unsustainable, and promissory estoppel applied against the State. en-us Mon, 18 May 1998 00:00:00 +0530 Tue, 03 Dec 2013 18:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159917 An unequivocal governmental promise to abolish purchase tax on milk, supported by public announcements, budget speech, circulars, departmental approval and cabinet decision, was treated as binding once the dealers altered their position in reliance on it. The absence of a formal notification was regarded as a ministerial step that could not defeat the representation already acted upon, and the State's plea of later policy change or revenue loss was insufficient. The later cabinet decision could operate only prospectively, not retrospectively from 1 April 1996. Recovery notices and demands for the intervening period were therefore unsustainable, and promissory estoppel applied against the State. Case-Laws VAT and Sales Tax Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159917