Supreme Court · 1992 INSC 63 · Decided 5 March 1992
Amrit Banaspati CO. LTD. and ANR. v. State of Punjab and ANR.
- Court
- Supreme Court of India
- Citation
- 1992 INSC 63 · [1992] 2 S.C.R. 13
- Case number
- CIVIL APPEAL No. 2832/1979
- Decided
- 5 March 1992
- Bench
- R.M. SAHAI, S. MOHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 265, 266; Contract Act Section 23
Headnote
B ~ Promissory Estoppe~ature extent and applicability of-Promissory estoppel cannot be enforced against Statute or public policy. Stat~Announcement of policy of incentives and concession including c refund of sales tax to persons. establishing large scale industries in focal point-Establishment of of sales tm:-Action of authorities held not unauthorised nor beyond the scope of their authority-Held there was estoppel ..,,.. against the Government-But scheme of refund of sales tax held contrary to public policy and void under section 23 of the Contract Act and not enforce- D able in law.
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