https://www.taxtmi.com/caselaws?id=257540 An eligibility certificate issued by the Industries Department does not, by itself, create an enforceable right to sales tax exemption; the exemption must be granted under the governing sales tax statute and the Punjab General Sales Tax (Exemption and Deferment) Rules, 1991 by the competent taxing authority. A claim based on amended industrial policy also fails where the unit remains within the negative list and no binding representation is shown. On that basis, the doctrines of equitable estoppel and legitimate expectation could not compel exemption in the absence of a valid exemption under the sales tax regime, and the challenge to rejection was dismissed. en-us Fri, 07 Feb 2014 00:00:00 +0530 Sat, 14 Mar 2015 07:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257540 An eligibility certificate issued by the Industries Department does not, by itself, create an enforceable right to sales tax exemption; the exemption must be granted under the governing sales tax statute and the Punjab General Sales Tax (Exemption and Deferment) Rules, 1991 by the competent taxing authority. A claim based on amended industrial policy also fails where the unit remains within the negative list and no binding representation is shown. On that basis, the doctrines of equitable estoppel and legitimate expectation could not compel exemption in the absence of a valid exemption under the sales tax regime, and the challenge to rejection was dismissed. Case-Laws VAT and Sales Tax Fri, 07 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257540