https://www.taxtmi.com/caselaws?id=159992 An assessee claiming sales tax exemption under an industrial incentive scheme and eligibility certificates could not show a legally enforceable entitlement overriding the taxing statute. The Court reiterated that promissory estoppel is an equitable doctrine, but it cannot restrain the State from performing statutory duties, exercising lawful powers, or changing policy in public interest. It also cannot be used to compel an assurance that is unauthorised, ultra vires, or contrary to law. On the facts, the assessment and revisional orders disclosed no infirmity, so the exemption claim and the plea of promissory estoppel failed and the tax orders were sustained. en-us Mon, 03 Aug 1998 00:00:00 +0530 Fri, 06 Dec 2013 15:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159992 An assessee claiming sales tax exemption under an industrial incentive scheme and eligibility certificates could not show a legally enforceable entitlement overriding the taxing statute. The Court reiterated that promissory estoppel is an equitable doctrine, but it cannot restrain the State from performing statutory duties, exercising lawful powers, or changing policy in public interest. It also cannot be used to compel an assurance that is unauthorised, ultra vires, or contrary to law. On the facts, the assessment and revisional orders disclosed no infirmity, so the exemption claim and the plea of promissory estoppel failed and the tax orders were sustained. Case-Laws VAT and Sales Tax Mon, 03 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159992