https://www.taxtmi.com/caselaws?id=354018 An incentive scheme framed as a policy statement did not, by itself, confer an enforceable right to sales tax remission or deferment. Fiscal benefit could arise only from statutory authority, and the amended rules did not extend the additional benefit to food processing industries in the appellant's category. Promissory estoppel also failed because the appellant did not plead or establish a clear promise, detrimental alteration of position, or resulting inequity. The writ petition was therefore rightly rejected, and no enforceable entitlement to tax relief was made out. en-us Thu, 07 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354018 An incentive scheme framed as a policy statement did not, by itself, confer an enforceable right to sales tax remission or deferment. Fiscal benefit could arise only from statutory authority, and the amended rules did not extend the additional benefit to food processing industries in the appellant's category. Promissory estoppel also failed because the appellant did not plead or establish a clear promise, detrimental alteration of position, or resulting inequity. The writ petition was therefore rightly rejected, and no enforceable entitlement to tax relief was made out. Case-Laws VAT and Sales Tax Thu, 07 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354018