BAKUL CASHEW CO. & ORS. versus SALES TAX OFFICER QUILON & ANR.

BAKUL CASHEW CO. & ORS. versus SALES TAX OFFICER QUILON & ANR.

The appellants are not entitled to any relief either on the principle of promissory estoppel or on the basis of the earlier notification issued under section 10 of the Kerala General Sales Tax Act, 1963; the withdrawal of exemption was within the power of government and retrospective exemption was not legally effective until 1980 amendment.

Parties
Appellants: Bakul Cashew Co. & Ors.; Respondents: Sales Tax Officer, Quilon & Anr.
Jurisdiction
India
Judgment Date
12 March 1986
Procedural Posture
Civil Appeal / Appeal by Special Leave From Decision of Kerala High Court in O.p. No. 1740 of 1976
Outcome
Appeal dismissed
Legal Topics
Promissory Estoppel, Tax Exemption, Power to Cancel Notifications, Retrospective Subordinate Legislation
Tax Law Administrative Law Promissory Estoppel Tax Exemption Power to Cancel Notifications Retrospective Subordinate Legislation

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Parties

Bakul Cashew Co. & Ors.

Appellants

Sales Tax Officer, Quilon & Anr.

Respondents

Procedural Posture

Civil Appeal / Appeal by Special Leave From Decision of Kerala High Court in O.p. No. 1740 of 1976

Legal Issues

  1. 1 Whether the Government was precluded from withdrawing tax exemption by promissory estoppel
  2. 2 Whether the withdrawal of the retrospective exemption notification was valid under the Kerala General Sales Tax Act, 1963

Ratio Decidendi

The appellants are not entitled to any relief either on the principle of promissory estoppel or on the basis of the earlier notification issued under section 10 of the Kerala General Sales Tax Act, 1963; the withdrawal of exemption was within the power of government and retrospective exemption was not legally effective until 1980 amendment.

Court Disposition

Appeal dismissed

Orders

  • No relief to appellants on basis of promissory estoppel or withdrawn notification
  • No order as to costs