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2010 (9) TMI 967 - HC - VAT and Sales TaxWhether the State of Haryana is denying to comply with the commitments made in the Empowered Committee of the State Finance Ministers regarding input of tax credit in excess of four per cent for stock transfers of goods out of the State by virtue of section 8 read with entry No. 5 (ii) of Schedule E of the Haryana Value Added Tax Act, 2003 ? Held that:- No doubt, when the principle of promissory estoppel, applies even the State is not exempted from liability to carry out a representation made.However, as already mentioned, in absence of law permitting carrying out of a promise, the State cannot be compelled to act contrary to the existing law. In view of above settled legal position, we are unable to entertain this petition.
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