https://www.taxtmi.com/caselaws?id=289080 Promissory and equitable estoppel could not be used to compel refund of sales tax, purchase tax, or inter-State sales tax where the alleged assurance was not a final, enforceable promise and the taxing statute formed a complete code governing exemption and refund. Executive representations could not override the statutory scheme, divert public revenue, or require the State to act beyond its authority. The Court therefore held that estoppel could not operate against statutory duties, legislative policy, or public interest in tax collection, and the claim for refund and related tax benefits failed. en-us Tue, 25 Jan 1977 00:00:00 +0530 Tue, 14 Jul 2020 12:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289080 Promissory and equitable estoppel could not be used to compel refund of sales tax, purchase tax, or inter-State sales tax where the alleged assurance was not a final, enforceable promise and the taxing statute formed a complete code governing exemption and refund. Executive representations could not override the statutory scheme, divert public revenue, or require the State to act beyond its authority. The Court therefore held that estoppel could not operate against statutory duties, legislative policy, or public interest in tax collection, and the claim for refund and related tax benefits failed. Case-Laws Indian Laws Tue, 25 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289080