https://www.taxtmi.com/caselaws?id=162622 Section 16B of the West Bengal Sales Tax Act, 1994 was described as imposing turnover tax on dealers already liable under sections 9 or 10, and the article notes that the constitutional challenge under Articles 14 and 19(1)(g) was rejected for lack of substantiated discrimination or shown restraint on business. It further states that the revival and incentive framework granted exemption from sales tax and purchase tax, but did not clearly and unambiguously extend to turnover tax, which was a later and distinct levy introduced by statute. On that basis, promissory estoppel was held unavailable to block recovery of the turnover tax. en-us Tue, 11 Jul 2006 00:00:00 +0530 Tue, 11 Mar 2014 16:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162622 Section 16B of the West Bengal Sales Tax Act, 1994 was described as imposing turnover tax on dealers already liable under sections 9 or 10, and the article notes that the constitutional challenge under Articles 14 and 19(1)(g) was rejected for lack of substantiated discrimination or shown restraint on business. It further states that the revival and incentive framework granted exemption from sales tax and purchase tax, but did not clearly and unambiguously extend to turnover tax, which was a later and distinct levy introduced by statute. On that basis, promissory estoppel was held unavailable to block recovery of the turnover tax. Case-Laws VAT and Sales Tax Tue, 11 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162622