Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1999 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1999 (1) TMI 461 - SC - VAT and Sales TaxDoes the doctrine of promissory estoppel apply in the facts and circumstances of this case, so as to prevent the amendments from even having prospective effect in the case of the present applicant? Held that:- Appeal allowed. As before applying the doctrine of promissory estoppel, as it did, the Tribunal should have reached a finding as to whether or not the respondent's plant qualified as a small-scale industry or as a mini cement plant within the meaning of the amended scheme. This was the respondent's only case before it. If the particulars in this behalf were not, as it stated, before the Tribunal, the Tribunal should have called for the same or sought a finding on this aspect from the tax authorities.
|