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    <title>2001 (4) TMI 901 - TAMIL NADU TAXATION SPECIAL TRIBUNAL</title>
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    <description>The Tribunal ruled in favor of the petitioners regarding the notice demanding refund of excess amount under a waiver scheme. It held that the respondents could not unilaterally alter the agreement based on the amended eligibility certificate, citing principles of promissory estoppel. The Tribunal directed the respondents to give notice before implementing changes and clarified that the petitioners were entitled to the benefit only up to the amount already availed under the scheme. One petition was allowed, setting aside the notice demanding payment of the excess amount, while another petition was dismissed.</description>
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    <pubDate>Wed, 04 Apr 2001 00:00:00 +0530</pubDate>
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      <title>2001 (4) TMI 901 - TAMIL NADU TAXATION SPECIAL TRIBUNAL</title>
      <link>https://www.taxtmi.com/caselaws?id=162424</link>
      <description>The Tribunal ruled in favor of the petitioners regarding the notice demanding refund of excess amount under a waiver scheme. It held that the respondents could not unilaterally alter the agreement based on the amended eligibility certificate, citing principles of promissory estoppel. The Tribunal directed the respondents to give notice before implementing changes and clarified that the petitioners were entitled to the benefit only up to the amount already availed under the scheme. One petition was allowed, setting aside the notice demanding payment of the excess amount, while another petition was dismissed.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Wed, 04 Apr 2001 00:00:00 +0530</pubDate>
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