Supreme Court · 2011 INSC 145 · Decided 21 February 2011
State of Haryana & Others v. M/S. Mahabir Vegetable Oils PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 145 · [2011] 4 S.C.R. 944
- Case number
- CIVIL APPEAL No. 1977/2011
- Decided
- 21 February 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Sa/es Tax - Haryana General Sales Tax Rules, 1975 - C r.28A - Haryana General Sales Tax Act, 1973 - Exemption on investment made for setting up Solvent Extraction plant - Withdrawal of, by putting the Solvent extraction plant in the negative list - Challenged - Promissory The principles of promissory estoppel D were not applicable as the decision to put the Solvent Extraction Plant in the negative list was taken in public interest since the industry is in the category of polluting industry - In cases where the Government on the basis of material available
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