https://www.taxtmi.com/caselaws?id=162450 The court allowed the writ petition, quashing the State Level Committee's resolution and demand notices. It directed the respondents to issue the eligibility certificate to the petitioner within 30 days, emphasizing the State's legal obligation to honor commitments made through notifications granting exemptions. The court invoked the rule of promissory estoppel and substantive legitimate expectation, holding that the State cannot retract promises made through notifications. Each party was directed to bear its own costs, and the petition was allowed. en-us Fri, 21 Mar 2003 00:00:00 +0530 Wed, 26 Feb 2014 17:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162450 The court allowed the writ petition, quashing the State Level Committee's resolution and demand notices. It directed the respondents to issue the eligibility certificate to the petitioner within 30 days, emphasizing the State's legal obligation to honor commitments made through notifications granting exemptions. The court invoked the rule of promissory estoppel and substantive legitimate expectation, holding that the State cannot retract promises made through notifications. Each party was directed to bear its own costs, and the petition was allowed. Case-Laws VAT and Sales Tax Fri, 21 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162450