Supreme Court · 2004 INSC 665 · Decided 22 November 2004
Bannari Amman Sugars LTD. v. Commercial Tax Officer and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 665 · [2004] SUPP. 6 S.C.R. 264
- Case number
- CIVIL APPEAL No. 8605/2002
- Decided
- 22 November 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 115; Constitution Article 166
Headnote
Administrative Law : Promissory estoppel and legitimate expectation-Applicability of- C Purchase tax on sugarcane-State Government granting exemption in favour of sugar mills established in cooperative and public sectors-Subsequent withdrawal thereof with retrospective effect-Tribunal holding expectation-:-High Court ,reversing the same-Correctness of-Held : Person who is granted exemption cannot claim vested right-Promissory D estoppel can be invoked when industry was established to avail benefit on the basis of representations made by the Government-On facts, there was no
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