Supreme Court · 2004 INSC 341 · Decided 5 May 2004
State of Punjab v. M/S. Nestle India LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 341 · [2004] SUPP. 2 S.C.R. 135
- Case number
- CIVIL APPEAL No. 6449/1998
- Decided
- 5 May 2004
- Bench
- RUMA PAL, P. VENKATARAMA REDDI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Punjab General Sales Tax Act, 1948-Ss. 2(jJ), 4(B), 6, JO, II, 13(A), 31-Punjab General Sales Tax Rules, 1949-Rules 20 to 25 & 69: Levy of purchase tax on milk abolished by the State Government for certain period-Subsequently raising of demands for the same period by C the State-Challenged the demand because of its promise exempting tax on milk-On appeal, Held : State Government could have been es topped for the promise made by it provided necessary ingredients of promissory estoppel established-State possesses D discretionary power to exempt tax on milk-Discretionary power
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