https://www.taxtmi.com/caselaws?id=161743 Administrative concessions granted under an existing government policy could not be withdrawn retrospectively through a departmental circular, particularly where dealers had altered their position in reliance on the concessions. The Bombay High Court applied promissory estoppel against the State in the exercise of executive powers and held that a circular styled as a clarification could not, in substance, alter the policy from an earlier date. Because the change was within the Government's policy domain and not within the competence of a departmental authority acting by administrative circular, the retrospective withdrawal was invalid. The impugned circular was quashed to the extent it sought to withdraw the concessions under clauses (ii) and (iii). en-us Wed, 16 Jul 2003 00:00:00 +0530 Wed, 05 Feb 2014 15:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161743 Administrative concessions granted under an existing government policy could not be withdrawn retrospectively through a departmental circular, particularly where dealers had altered their position in reliance on the concessions. The Bombay High Court applied promissory estoppel against the State in the exercise of executive powers and held that a circular styled as a clarification could not, in substance, alter the policy from an earlier date. Because the change was within the Government's policy domain and not within the competence of a departmental authority acting by administrative circular, the retrospective withdrawal was invalid. The impugned circular was quashed to the extent it sought to withdraw the concessions under clauses (ii) and (iii). Case-Laws VAT and Sales Tax Wed, 16 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161743