M/S MOTILAL PADAMPAT SUGAR MILLS CO. (P.) LTD. vs STATE OF UTTAR PRADESH AND ORS.

The Supreme Court addressed the applicability of the doctrine of Promissory Estoppel against the Government, emphasizing that waiver is a question of fact that must be properly pleaded and proved. The Court held that representations made by public bodies can be enforceable if a party acts upon them, establishing that the burden of proof lies on the party claiming the estoppel. The case involved the appellant's reliance on assurances from the Uttar Pradesh Government regarding sales tax exemptions under Section 4A of the U.P. Sales Tax Act, which the Court found to be valid and enforceable.