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2013 (8) TMI 120 - ALLAHABAD HIGH COURTValidity of amendment to Central Sales Tax Act by Finance Act No.20 of 2002 - Violation of principle of promissory estoppel - Held that:- amendment to the Central Sales Tax Act by Finance Act No.20 of 2002 published on 13.5.2002, are valid and do not suffer from any vice of discrimination, and also do not violate principle of promissory estoppel qua the petitioner, the higher rate of tax payable for non compliance of the amended provisions of Section 8 (5) namely non production of Form C/D, cannot be taken to be a ground to deny the set off of such higher rate of tax from the limits prescribed in the eligibility certificate under Section 4-A of the Trade Tax Act, subject to other conditions namely the maximum limit for particular year or period and maximum amount for which such exemption is provided - Following decision of M/s Yamaha Motor Excorts Limited v. State of U.P. & Ors. [2010 (1) TMI 1060 - ALLAHABAD HIGH COURT] - Decided in favour of assessee. Benefit of exemption of Central Sales Tax is not allowed in respect of Item Nos.16 and 19 on the aforesaid items and for which no adjustment was given.
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