https://www.taxtmi.com/caselaws?id=422048 The court ruled in favor of the petitioner, a company with multiple industrial units in Jharkhand, regarding the entitlement to a ten-year exemption from electricity duty for their 30 MW Captive Power Generation Plant under Clause 15.2.2 of the Jharkhand Industrial Policy-2001. The court held that the petitioner was entitled to the exemption, emphasizing that the policy did not limit the exemption to only one Captive Power Generation Plant per industrial unit. Additionally, the court found that delays in issuing follow-up notifications did not deprive the petitioner of their legitimate entitlement to the exemption, citing the doctrine of promissory estoppel and legitimate expectation. en-us Wed, 04 May 2022 00:00:00 +0530 Sat, 07 May 2022 06:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422048 The court ruled in favor of the petitioner, a company with multiple industrial units in Jharkhand, regarding the entitlement to a ten-year exemption from electricity duty for their 30 MW Captive Power Generation Plant under Clause 15.2.2 of the Jharkhand Industrial Policy-2001. The court held that the petitioner was entitled to the exemption, emphasizing that the policy did not limit the exemption to only one Captive Power Generation Plant per industrial unit. Additionally, the court found that delays in issuing follow-up notifications did not deprive the petitioner of their legitimate entitlement to the exemption, citing the doctrine of promissory estoppel and legitimate expectation. Case-Laws VAT and Sales Tax Wed, 04 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422048