Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Doctrine of promissory estoppel - Grant of Concession upto 33% ...

VAT and Sales Tax

September 6, 2013

Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had proposed the payment of entertainment tax in lump sum so as to grant concession upto 33% - No promissory estoppel can be raised against the State on the basis of such promise, when the levy of entertainment tax was statutory. - HC

View Source

 


 

You may also like:

  1. Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be...

  2. Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only...

  3. Doctrine of Promissory Estoppel - withdrawal of exemption - the withdrawal of the exemption to the pan masala with tobacco and pan masala sans tobacco is in the larger...

  4. Doctrine of Promissory Estoppel - EPCG Scheme - The Doctrine of Promissory Estoppel is not applicable in the facts and circumstances of this case because the appellant...

  5. 100% EOU - cement plant with units both in India and Bangladesh - doctrine of promissory estoppel - learned single Judge has rightly applied doctrine of promissory...

  6. Principle of promissory estoppel - Levy of penalty - Amendment in the exemption scheme - Tribunal was wholly justified in invoking the doctrine of principle of...

  7. Doctrine of promissory estoppel - Impact of migration to GST from erstwhile area back exemption / incentive scheme in Central Excise - the Excise duty Exemptions availed...

  8. Doctrine of promissory estoppel - Continuity of exemption after migration from sales tax regime to VAT regime - tax holiday of ten years - KST to KVAT - exemption from...

  9. Revoking the area based exemption - North Eastern India region - Jarda scented tobacco/pan masala containing tobacco - The impugned Notification No. 11/2007-CE is hit by...

  10. Exemption from VAT on milk powder and the vitaminised infant milk foods - Public interest - Doctrine of promissory estoppel - this is not a case where such principle...

  11. Withdrawal of exemption - principle or doctrine of promissory estoppel - Indian Mouth Freshner - Pan Masala - unit in Sikkim - petitioner to continue with the exemption...

  12. Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on account of change of opinion - definition of captive power plant - benefit of exemption of capital...

  13. Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification,...

  14. Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

  15. Doctrine of Promissory Estoppel - while upholding the retrospective restriction of sales tax exemption, Apex Court observed that, "at the time of insertion of Section...

 

Quick Updates:Latest Updates