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ANDHRA PRADESH HIGH COURT
G. Ramanujulu Naidu, Y. Bhaskar Rao, JJ
Sree Rayalaseema Alkalies and Allied Chemicals Ltd. (M/s) v. Govt. of A.P and Others
| Table of Content |
|---|
| 1. petitioner seeks declaration for relief under incentive scheme. (Para 1 , 2) |
| 2. factual background of the petitioner's establishment and relevant governmental incentives. (Para 3 , 4) |
| 3. respondents' counterclaims regarding application and compliance with incentive guidelines. (Para 5 , 6) |
| 4. reference to previous writ petitions addressing similar entitlements under promissory estoppel. (Para 7 , 8 , 9) |
| 5. court considers the applicability of 'promissory estoppel' principles against governmental actions. (Para 10 , 11 , 12) |
| 6. principles of statutory limitation and the inability to invoke promissory estoppel against legislative provisions. (Para 37 , 50) |
| 7. final conclusion dismissing the petition based on legal analysis. (Para 53) |
1. This writ petition was filed seeking declaration that the petitioner is entitled to the incentive of Interest Free Sales Tax Loan under the Scheme introduced by the first respondent in G.O.Ms. No. 224, Industries and Commerce Department, dated 9-3-1976 by holding that the provisions of A.P. Interest Free Sales Tax Loans for Industries (Imposition of Ceiling) Act, 1987 (hereinafter referred to as 'the Act') does not affect the rights of the
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