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1987 (3) TMI 489 - KERALA HIGH COURT
Extract:
.......he plea of estoppel. Equity has no place in taxing statute. If a particular levy is not permitted under the Act, tax cannot be levied applying the doctrine of estoppel. The point covered by question E has accordingly been rightly rejected by the Tribunal. For the reasons stated above the tax revision case is dismissed. No costs. Petition dismissed.