https://www.taxtmi.com/caselaws?id=789356 A State policy for Special Economic Zones expressly promised exemption from octroi and other local levies to approved SEZ developers, and the SEZ framework supported that promise, so the developer was entitled to exemption. Because the municipal octroi rules had not been amended, refund could not be fastened on the Municipal Corporation in the absence of a statutory basis. The State, however, had undertaken to secure the exemption and could not rely on the unamended local rules to avoid liability; refund with interest was therefore directed against the State Government, subject to verification and quantification on representation. en-us Tue, 07 Apr 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789356 A State policy for Special Economic Zones expressly promised exemption from octroi and other local levies to approved SEZ developers, and the SEZ framework supported that promise, so the developer was entitled to exemption. Because the municipal octroi rules had not been amended, refund could not be fastened on the Municipal Corporation in the absence of a statutory basis. The State, however, had undertaken to secure the exemption and could not rely on the unamended local rules to avoid liability; refund with interest was therefore directed against the State Government, subject to verification and quantification on representation. Case-Laws Indian Laws Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789356