A news item in the newspaper stated that those who will open industrial units in North-east India will be exempted from Corporate Tax for 5 years. X who wanted to set up an industry, applied to Director of Industries as well as to the Chief Secretary of one of the States and both confirmed the availability of Exemption. X proceeded with his plans. However, the State Government withdrew its policy after one year. Can X bring estoppel against the State?
A. No, because estoppel cannot be against State
B. No, as there was no direct promise between the State and X
C. Yes, X can bring a suit of estoppel as he suffered detriment on the promise made by the State
D. It will be at the discretion of Court
Answer: Option A

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