https://www.taxtmi.com/caselaws?id=165690 Promissory estoppel did not apply because the pleadings and record did not show any clear, unequivocal promise by the State to extend the time for commencing commercial production or relax the time-bound sales tax incentive scheme. A memorandum of understanding referring to facilitation and assistance was not an enforceable assurance of continued eligibility. Mandamus was also unavailable because a writ requires a subsisting legal right and corresponding public duty, and the scheme did not confer an individual right to further extension after the general extensions had expired. The refusal to grant the benefit was therefore upheld. en-us Fri, 15 Apr 2011 00:00:00 +0530 Mon, 15 Sep 2014 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165690 Promissory estoppel did not apply because the pleadings and record did not show any clear, unequivocal promise by the State to extend the time for commencing commercial production or relax the time-bound sales tax incentive scheme. A memorandum of understanding referring to facilitation and assistance was not an enforceable assurance of continued eligibility. Mandamus was also unavailable because a writ requires a subsisting legal right and corresponding public duty, and the scheme did not confer an individual right to further extension after the general extensions had expired. The refusal to grant the benefit was therefore upheld. Case-Laws VAT and Sales Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165690