Court Rules No Promissory Estoppel on State's 33% Entertainment Tax Concession Proposal; Statutory Tax Obligation Prevails.

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....Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had proposed the payment of entertainment tax in lump sum so as to grant concession upto 33% - No promissory estoppel can be raised against the State on the basis of such promise, when the levy of entertainment tax was statutory. - HC....