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    <title>2010 (5) TMI 819 - Supreme Court</title>
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    <description>Promissory estoppel against an electricity corporation failed because the consumer did not specifically plead or prove a clear, unequivocal promise and consequential reliance. The tariff framework already contemplated surcharge on supply drawn from an independent feeder, and the exemption circular was later withdrawn. In the absence of foundational pleadings and supporting material showing that the consumer altered its position on the basis of the alleged assurance, the exemption could not be continued or restored on promissory estoppel grounds.</description>
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      <title>2010 (5) TMI 819 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=175889</link>
      <description>Promissory estoppel against an electricity corporation failed because the consumer did not specifically plead or prove a clear, unequivocal promise and consequential reliance. The tariff framework already contemplated surcharge on supply drawn from an independent feeder, and the exemption circular was later withdrawn. In the absence of foundational pleadings and supporting material showing that the consumer altered its position on the basis of the alleged assurance, the exemption could not be continued or restored on promissory estoppel grounds.</description>
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      <pubDate>Wed, 12 May 2010 00:00:00 +0530</pubDate>
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