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2010 (9) TMI 967

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....sters. The case of the petitioner is that it is in the business of trading in soft drinks. It purchased VISI coolers for the period from January 1, 2009 to March 31, 2009 within the State of Haryana and paid 12.5 per cent tax. The goods which were purchased in the State of Haryana were transferred to the branches of the petitioner in the State of Rajasthan. The petitioner was not allowed input-tax credit under the VAT Act. As per the white paper, annexure P4, issued by the Empowered Committee of State Finance Ministers (constituted by the Ministry of Finance, Government of India on the basis of resolution adopted in the conference of the Chief Ministers on November 16, 1999) input-tax credit was to be provided if local taxes were in excess....

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....ing that the State was bound by the principles of promissory estoppel. We are unable to accept the submission. It is not disputed that the petitioner is not entitled to input-tax credit under the provisions of the existing framework of law. If the contention of the petitioner based on declaration in white paper is to be accepted, it will amount to giving of a direction to act against the existing law or to enact law giving effect to the declaration. Executive is bound to act according to the existing framework of law and no direction can be issued either to act against the law or to enact the law even if promise to make a law has been given in policy declaration. The judgment in Nestle India Ltd.'s case [2004] 136 STC 35 (SC); AIR 2004 S....