https://www.taxtmi.com/caselaws?id=188635 Promissory estoppel applied to protect tourism hotel developers who constructed the hotel in reliance on a Government promise of tax concession under the Kerala Building Tax Act, 1975. The absence of an exemption notification did not defeat relief, because a clear governmental promise and detrimental reliance were sufficient, and no overriding public interest or inequity was shown. However, once Section 3A was omitted with effect from 01.03.1993, the statutory basis for exemption ended, so building tax could not be levied or collected only for the period when Section 3A remained in force; no relief was available after that date. en-us Wed, 11 May 2016 00:00:00 +0530 Sat, 10 Dec 2016 10:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188635 Promissory estoppel applied to protect tourism hotel developers who constructed the hotel in reliance on a Government promise of tax concession under the Kerala Building Tax Act, 1975. The absence of an exemption notification did not defeat relief, because a clear governmental promise and detrimental reliance were sufficient, and no overriding public interest or inequity was shown. However, once Section 3A was omitted with effect from 01.03.1993, the statutory basis for exemption ended, so building tax could not be levied or collected only for the period when Section 3A remained in force; no relief was available after that date. Case-Laws VAT and Sales Tax Wed, 11 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188635