https://www.taxtmi.com/caselaws?id=40367 The State's clear and unequivocal representation, made through executive announcements, a budget speech, memoranda, circulars and departmental communications, that purchase tax on milk stood abolished from 1 April 1996 bound it in promissory estoppel. The representation was within the State's power to exempt milk from tax by notification, and the affected parties altered their position by acting on it and passing on the benefit to producers. As no overriding public interest or legal bar was shown, the State could not resile from the representation or demand purchase tax retrospectively for the period during which it operated. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 24 Sep 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40367 The State's clear and unequivocal representation, made through executive announcements, a budget speech, memoranda, circulars and departmental communications, that purchase tax on milk stood abolished from 1 April 1996 bound it in promissory estoppel. The representation was within the State's power to exempt milk from tax by notification, and the affected parties altered their position by acting on it and passing on the benefit to producers. As no overriding public interest or legal bar was shown, the State could not resile from the representation or demand purchase tax retrospectively for the period during which it operated. Case-Laws VAT / Sales Tax Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40367