https://www.taxtmi.com/caselaws?id=105229 Promissory estoppel in tax exemption claims cannot be applied unless it is specifically pleaded and supported by factual particulars that allow the other side to meet the case. The Tribunal also had to determine the factual character of the unit, namely whether it was a small-scale unit or a mini cement plant, before granting relief under the amended incentive scheme. Relief for the period after 22 February 1990 was set aside and the matter was remitted for fresh consideration on the relevant factual and legal issues. No interference was warranted for the earlier period. en-us Thu, 07 Jan 1999 00:00:00 +0530 Fri, 30 Aug 2013 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105229 Promissory estoppel in tax exemption claims cannot be applied unless it is specifically pleaded and supported by factual particulars that allow the other side to meet the case. The Tribunal also had to determine the factual character of the unit, namely whether it was a small-scale unit or a mini cement plant, before granting relief under the amended incentive scheme. Relief for the period after 22 February 1990 was set aside and the matter was remitted for fresh consideration on the relevant factual and legal issues. No interference was warranted for the earlier period. Case-Laws VAT and Sales Tax Thu, 07 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105229