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VAT - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Doctrine of promissory estoppel - Grant of Concession upto 33% ...

VAT and Sales Tax

September 6, 2013

Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had proposed the payment of entertainment tax in lump sum so as to grant concession upto 33% - No promissory estoppel can be raised against the State on the basis of such promise, when the levy of entertainment tax was statutory. - HC

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