https://www.taxtmi.com/caselaws?id=40051 Promissory estoppel could not be invoked for purchase tax exemption because the alleged ministerial promise was not proved by clear, unambiguous material, and there was no satisfactory evidence of a definite assurance, reliance, or prejudice. The challenge to the exemption notification also failed because section 10 of the Kerala General Sales Tax Act, 1963 then allowed exemption and cancellation or variation of a notification, but did not authorise retrospective exemption. Subordinate legislation could not create retrospective effect without express or necessarily implied statutory authority, so the retrospective notification was ineffective and its cancellation was valid. en-us Wed, 12 Mar 1986 00:00:00 +0530 Wed, 30 Jul 2014 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40051 Promissory estoppel could not be invoked for purchase tax exemption because the alleged ministerial promise was not proved by clear, unambiguous material, and there was no satisfactory evidence of a definite assurance, reliance, or prejudice. The challenge to the exemption notification also failed because section 10 of the Kerala General Sales Tax Act, 1963 then allowed exemption and cancellation or variation of a notification, but did not authorise retrospective exemption. Subordinate legislation could not create retrospective effect without express or necessarily implied statutory authority, so the retrospective notification was ineffective and its cancellation was valid. Case-Laws VAT and Sales Tax Wed, 12 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40051