Supreme Court of India

Bannari Amman Sugars Ltd. v. Commercial Tax Officer and Ors.

Neutral citation

Reported as [2004] SUPP. 6 S.C.R. 264

Bench Arijit Pasayat and C.K. Thakker JJ.

Decided 22 November 2004

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

14 Supreme Court benches have cited this judgment.

From the headnote

Administrative Law : Promissory estoppel and legitimate expectation-Applicability of- Purchase tax on sugarcane-State Government granting exemption in favour of sugar mills established in cooperative and public sectors-Subsequent withdrawal thereof with retrospective effect-Tribunal holding withdrawal of benefit unsustainable on the ground of promissory estoppel and legitimate expectation-:-High Court ,reversing the same-Correctness of-Held : Person who is granted exemption cannot claim vested right-Promissory estoppel can be invoked when industry was established to avail benefit on the basis

Authorities it was built on

1996 Krishnan Kakkanth v. Government of Kerala and Others cited by 9

Where later benches applied it

2025 Mandeep Singh & Ors. v. State of Punjab and Ors. relied on
2017 Reliance Telecom Ltd. & Anr. v. Union of India & Anr. relied on
2023 Sivanandan C T and Others v. High Court of Kerala and Others referred to
2023 Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr. referred to
2023 Union of India and Ors. v. Cosmo Films Limited referred to
2023 Bishambhar Prasad v. M/s. Arfat Petrochemicals Pvt. Ltd. and Ors referred to
2019 Prashanti Medical Services & Research Foundation v. Union of India & Ors. referred to
2013 Mohd. Jamal v. Union of India & Anr. referred to
2012 Monnet Ispat & Energy Ltd. v. Union of India and Ors. referred to
2011 Narmada Bachao Andolan v. State of Madhya Pradesh referred to
2010 M/s M.R.F. Ltd. Etc. v. Manohar Parrikar and Ors. mentioned
2007 M/s. Hindustan Granites v. Union of India and Ors. mentioned
2006 M.P. Mathur and Ors. v. D.T.C. and Ors. mentioned
2016 M/s Manuelsons Hotels Private Limited v. State of Kerala & Others distinguished

Of those, 2 relied on · 1 distinguished · 8 referred to · 3 mentioned

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