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What is Promissory Estoppel in Sales Tax Case about?

The document summarizes a Supreme Court of India case regarding whether the government was bound by the doctrine of promissory estoppel to exempt an appellant company from sales tax for 3 years based on assurances given. The appellant set up a vanaspati plant in reliance on assurances from government officials that it would receive a 3-year sales tax exemption. While government officials initially confirmed the exemption, the government later had second thoughts. The court ultimately found that the governme

Author

Rishabh Iyer

Language

EN