Supreme Court of India

Mahabir Vegetable Oils Pvt. Ltd. and Anr. v. State of Haryana and Ors.

Neutral citation

Reported as [2006] 2 S.C.R. 1172

Bench S.B. Sinha J.

Decided 10 March 2006

Status Distinguished

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.

5 Supreme Court benches have cited this judgment.

What the Court ordered

We hold that there is no representation on behalf of the State Government that the scheme of granting incentives by way of exemption or deferment will not be modified amended or varied during the operative period.

Judgment, page 9

From the headnote

Promissory estoppel; Promissory estoppe/-Whether operates even in the legislative fie/d Held. yes unless it can be shown that there was no overriding public interest which would make it inequitable to enforce estoppel against the State as it was well within the power of the State to grant such exemption. The State of Haryana announced an Industrial Policy for the period 1.4.1988 to 31.3.1997 wherein inter alia incentive by way of sales tax exemption was to be given for the industries set up in backward areas in the State. The Appellants are owners of solvent extraction plants. The Appellants

Authorities it was built on

1991 Mangalore Chemicals & Fertilisers Limited v. Deputy Commissioner of Commercial Taxes and Ors.. cited by 6

Where later benches applied it

2017 Federation of Indian Mineral Industries & Ors. v. Union of India & Anr. relied on
2013 State of Rajasthan and Others v. M/s. Basant Agrotech (india) Ltd. relied on
2011 Automotive Tyre Manufacturers Association v. The Designated Authority & Ors. mentioned
2023 Union of India & Ors. v. A. B. P. Pvt. Ltd. & Anr. distinguished
2020 Union of India & Another Etc. Etc. v. M/s V.v.f Limited & Another Etc. Etc. not applicable

Of those, 2 relied on · 1 distinguished · 1 mentioned · 1 not applicable

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