https://www.taxtmi.com/caselaws?id=162451 An exemption notification issued under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 had the force of law and could not be cut down by executive instructions. Where the petitioner had satisfied the prescribed conditions and the State Level Committee had approved grant of the eligibility certificate, the State was bound by that commitment and could not refuse to act on it without a legally sustainable reason. The doctrine of promissory estoppel and the principle of substantive legitimate expectation also barred the State from resiling from its unequivocal representation. On that basis, the eligibility certificate could not be withheld and was required to be issued. en-us Wed, 25 Aug 1999 00:00:00 +0530 Wed, 26 Feb 2014 17:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162451 An exemption notification issued under section 12 of the Madhya Pradesh General Sales Tax Act, 1958 had the force of law and could not be cut down by executive instructions. Where the petitioner had satisfied the prescribed conditions and the State Level Committee had approved grant of the eligibility certificate, the State was bound by that commitment and could not refuse to act on it without a legally sustainable reason. The doctrine of promissory estoppel and the principle of substantive legitimate expectation also barred the State from resiling from its unequivocal representation. On that basis, the eligibility certificate could not be withheld and was required to be issued. Case-Laws VAT and Sales Tax Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162451