https://www.taxtmi.com/caselaws?id=425363 The court held that the petitioner was not entitled to exemption from VAT on Domestic Tariff Area (DTA) sales under the Kerala Value Added Tax (KVAT) Act. The Doctrine of Promissory Estoppel could not override statutory provisions, leading to the denial of the petitioner's claim for exemption. The judgment granting relief based on promissory estoppel was set aside, and the petitioner's appeal for exemption was rejected. en-us Mon, 04 Jul 2022 00:00:00 +0530 Tue, 22 Nov 2022 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425363 The court held that the petitioner was not entitled to exemption from VAT on Domestic Tariff Area (DTA) sales under the Kerala Value Added Tax (KVAT) Act. The Doctrine of Promissory Estoppel could not override statutory provisions, leading to the denial of the petitioner's claim for exemption. The judgment granting relief based on promissory estoppel was set aside, and the petitioner's appeal for exemption was rejected. Case-Laws VAT and Sales Tax Mon, 04 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425363