https://www.taxtmi.com/caselaws?id=162451 The court, in a petition under Article 226, directed the respondents to issue an eligibility certificate to a public limited company for its solvent extraction plant. Despite meeting all requirements, the respondents unlawfully withheld the certificate, potentially subjecting the company to taxes. The court emphasized the binding nature of the notification granting tax exemption to pioneer industries, invoking principles of promissory estoppel and legitimate expectation. The judgment mandated the issuance of the certificate within one month, aligning government actions with statutory provisions and upholding the petitioner's rights. 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 The court, in a petition under Article 226, directed the respondents to issue an eligibility certificate to a public limited company for its solvent extraction plant. Despite meeting all requirements, the respondents unlawfully withheld the certificate, potentially subjecting the company to taxes. The court emphasized the binding nature of the notification granting tax exemption to pioneer industries, invoking principles of promissory estoppel and legitimate expectation. The judgment mandated the issuance of the certificate within one month, aligning government actions with statutory provisions and upholding the petitioner's rights. Case-Laws VAT and Sales Tax Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162451