https://www.taxtmi.com/caselaws?id=162237 Sales tax on IMFL and beer sold by L-4/L-5 licencees under the Haryana General Sales Tax Act, 1973 was explained as being levied under the applicable statutory scheme, which did not extend the Section 27(3) exemption to such sales. A discrimination challenge under Article 14 was rejected because an internal departmental treatment of the Corporation did not override the taxing provisions or create a right to parity. The memo relied on for relief was also held incapable of founding promissory estoppel, as it was not shown to have been conveyed to the petitioners, involved no proved reliance, and could not override the statute or the Rules of Business. en-us Fri, 03 Dec 2004 00:00:00 +0530 Fri, 21 Feb 2014 13:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162237 Sales tax on IMFL and beer sold by L-4/L-5 licencees under the Haryana General Sales Tax Act, 1973 was explained as being levied under the applicable statutory scheme, which did not extend the Section 27(3) exemption to such sales. A discrimination challenge under Article 14 was rejected because an internal departmental treatment of the Corporation did not override the taxing provisions or create a right to parity. The memo relied on for relief was also held incapable of founding promissory estoppel, as it was not shown to have been conveyed to the petitioners, involved no proved reliance, and could not override the statute or the Rules of Business. Case-Laws VAT and Sales Tax Fri, 03 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162237