Promissory Estopel held not applicable to Cinema- Entertainment tax not reduced on Cinemas

Punjab and Haryana High Court in Naulakha Theatre and other 47 cases of cinems in Punjab CWP 987/2005 dated 07-05-2013
Cases on promissior estoppel discussed
M/s Motilal Padampat Sugar Mills Co. Ltd.Vs. The State of Uttar Pradesh & others AIR 1979 SC 621
State of Punjab Vs. Nestle India Ltd. & another (2004) 6 SCC 465
Mahabir Vegetable Oils (P) Ltd. & another Vs. State of Haryana & others (2006) 3 SCC 620.