Subsidy Grants in VAT and Sales Tax: Promissory Estoppel and the Role of Provision Headings in Policy Interpretation.

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....Grant of subsidy - doctrine of promissory estoppel - merely the heading of a provision/clause cannot be relied upon since the same is not always determinative in the matter of interpretation of the policy and the language of the provision coupled with the policy as a whole must be looked into and if the language employed is clear, unambiguous and unequivocal, it must be given effect to, notwithstanding the fact that certain portion of the heading may be inconsistent with the substantive provision. - HC....