https://www.taxtmi.com/caselaws?id=161997 Government tax incentives announced in an industrial policy, when relied on by an industrial unit to expand its business, cannot be withdrawn by a later inconsistent notification unless the State shows a lawful bar or overriding public interest. The Gauhati HC noted that the 1991 industrial policy promised sales tax exemption to eligible units and that the petitioner altered its position on that basis. A 1999 notification under the Assam General Sales Tax Act, 1993 sought to exclude the unit on a brand-name condition, but the Court applied promissory estoppel and held that one department could not negate another department's promise without legal justification. The withdrawal was therefore invalid, and the promised exemption remained available. en-us Wed, 21 Jun 2006 00:00:00 +0530 Fri, 14 Feb 2014 14:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161997 Government tax incentives announced in an industrial policy, when relied on by an industrial unit to expand its business, cannot be withdrawn by a later inconsistent notification unless the State shows a lawful bar or overriding public interest. The Gauhati HC noted that the 1991 industrial policy promised sales tax exemption to eligible units and that the petitioner altered its position on that basis. A 1999 notification under the Assam General Sales Tax Act, 1993 sought to exclude the unit on a brand-name condition, but the Court applied promissory estoppel and held that one department could not negate another department's promise without legal justification. The withdrawal was therefore invalid, and the promised exemption remained available. Case-Laws VAT and Sales Tax Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161997