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Access noteResults only include content available on your current tier. If you do not have full case access, results from restricted case content will not appear.
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Administrative law — legitimate expectation — expectation arising out of error of law that tax was not due — whether legitimate
Revenue and public finance — Commissioner of Taxes — duties — duty to act fairly — to whom owed — duty to collect tax that is due — whether may waive collection of due tax — whether estopped from collecting due tax by erroneous advice given to taxpayers by his officers
Revenue and public finance — sales tax — taxpayers — whether motor dealers or purchasers of motor vehicles are taxpayers for purposes of Act
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