Power of the State to rescind the notification with ...

Case Laws VAT and Sales Tax

December 3, 2019

Power of the State to rescind the notification with retrospective effect - doctrine of promissory estoppel - The question of future revenue loss would not arise as the industrial units established in the neighbouring States would not be eligible to avail of the rebate because of rescinding the earlier notification. - The notification dated 14th October, 2004 cannot be construed as having retrospective or retroactive effect to whittle down the accrued rights in favour of such industrial units.

View Source

← Previous Next →

Power of the State to rescind the notification with ...

Case Laws VAT and Sales Tax

December 3, 2019

You may also like:

The retrospective effect of the Notification dated 26.12.2013, issued subsequent to the import date, was examined. The amendment inserted the phrase "113 Kameng Hydro...

Continuation of area Based Exemption under GST regime as granted under central excise - doctrine of promissory estoppel - The plea of promissory estoppel cannot be...

Final antidumping duty imposed after expiry of provisional notification with retrospective effect is valid

Conduct of lotteries - Power of Host State to make rules under section 12 of the Act to monitor the conduct of lotteries of Organising States within the territory of the...

Eligible unit for budgetary support - doctrine of promissory estoppel and legitimate expectation - sunset clause prescribed under Excise Exemption Notification, giving...

Doctrine of promissory estoppel - incentive scheme - pre and post GST era - Definitely, the objective of the Industrial Policy was to promote Industrial Growth and it is...

Doctrine of Promissory Estoppel - 100% tax exemption for a period of 7 years, in favor Tourism Industry - Even in the notification dated 07.01.2000 it is stated that the...

Legislative Power to make laws with respect to Multi-State Co-operative Societies - Power of Center versus Power of State - Application of the Doctrine of Severability -...

Doctrine of Promissory Estoppel - Withdrawal of subsidy granted on account of change of opinion - definition of captive power plant - benefit of exemption of capital...

100% EOU - purchase of certain machinery from another 100 % EOU - Effective date of amendment - From the date of notification or from retrospective effect - The...

Notification on Income Computation and Disclosure Standards (ICDS) - ICDS notified in 2015 rescinded - Notification

Rescinding of certain notifications - Notification

Doctrine of promissory estoppel - Benefit of tax concessions - The notifications withdrawing the backward area status from the concerned Panchayats will have only...

The High Court considered the issue of Leave Encashment exemption u/s 10AA and the retrospective review of income limit for taxing earned leave salary. The petitioners,...

State Legislature's encroachment on Judicial powers - Annulling arbitration award through the amendment act - the State Act, which has the effect of annulling the awards...

Quick Updates: