https://www.taxtmi.com/caselaws?id=164915 Denial of input-tax credit on stock transfers outside the State was upheld because the existing statutory scheme under the Haryana Value Added Tax Act did not permit such credit. The challenge based on a white paper failed, as a policy declaration cannot override the statute or compel the State to legislate in accordance with it. Promissory estoppel was also unavailable, since that doctrine cannot be used to enforce a representation that conflicts with the governing fiscal law or to secure a tax benefit not authorised by law. en-us Mon, 06 Sep 2010 00:00:00 +0530 Thu, 25 Sep 2014 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164915 Denial of input-tax credit on stock transfers outside the State was upheld because the existing statutory scheme under the Haryana Value Added Tax Act did not permit such credit. The challenge based on a white paper failed, as a policy declaration cannot override the statute or compel the State to legislate in accordance with it. Promissory estoppel was also unavailable, since that doctrine cannot be used to enforce a representation that conflicts with the governing fiscal law or to secure a tax benefit not authorised by law. Case-Laws VAT and Sales Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164915