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    <title>2006 (3) TMI 708 - CALCUTTA HIGH COURT</title>
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    <pubDate>Tue, 28 Mar 2006 00:00:00 +0530</pubDate>
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      <description>The court invalidated the retrospective application of the 1997 Resolution, upheld the petitioner&#039;s vested right to promotional assistance under the 1994 Resolution, and applied the doctrine of promissory estoppel against the Government. Relief was granted by adjusting the assistance amount against future sales tax liabilities without interest.</description>
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