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1971 (10) TMI 87 - SC - VAT and Sales TaxWhether the Himachal Pradesh Government was competent to alter the sales tax law as desired by it without the concurrence of the Central Government? Held that:- Appeal dismissed. As the scheme contained merely administrative instructions then the Government having made the representation referred to earlier, on the basis of which the exporters had exported certain goods, the Government was estopped from going back on the representation made by it. In this case, again, there was no question of issuing any direction to make a law or abrogate an existing law. But in the circumstances of the case, we think this is eminently a fit case where the parties should be asked to bear their own costs both before the High Court as well as in this court. There is no doubt that the Deputy Commissioner did give an impression to the bidders that the Government was considering the abolition of sales tax on the sale of Indian-made foreign liquor. Relying on that information the bidders must have given very high bids. The Government of Himachal Pradesh tried its best to persuade the Central Government to agree to change the law but it failed. In the process, the appellant must have suffered financially.
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