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VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Principle of promissory estoppel - Levy of penalty - Amendment ...

VAT and Sales Tax

July 14, 2016

Principle of promissory estoppel - Levy of penalty - Amendment in the exemption scheme - Tribunal was wholly justified in invoking the doctrine of principle of promissory estoppel and holding that the appellant was bound by the assurances given to the respondent and cannot change the conditions to the detriment of the respondent. - HC

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