https://www.taxtmi.com/caselaws?id=155454 An exemption notification conditioned sales-tax relief on an eligibility certificate for specified new industrial units, and the Court treated the long-standing administrative exclusion of traditional industries such as dall mills as a relevant aid to interpretation. On that basis, traditional units were held not entitled to the concession or the eligibility certificates claimed. Because the notification prescribed no procedure or guidelines for issuing certificates, the State was held competent under its executive power to issue instructions regulating the grant and preventing arbitrariness. The later 3 July 1987 notification was held clarificatory, not ultra vires, and promissory estoppel was rejected because no enforceable promise or detrimental reliance was shown. en-us Mon, 02 Nov 1987 00:00:00 +0530 Wed, 04 Sep 2013 15:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155454 An exemption notification conditioned sales-tax relief on an eligibility certificate for specified new industrial units, and the Court treated the long-standing administrative exclusion of traditional industries such as dall mills as a relevant aid to interpretation. On that basis, traditional units were held not entitled to the concession or the eligibility certificates claimed. Because the notification prescribed no procedure or guidelines for issuing certificates, the State was held competent under its executive power to issue instructions regulating the grant and preventing arbitrariness. The later 3 July 1987 notification was held clarificatory, not ultra vires, and promissory estoppel was rejected because no enforceable promise or detrimental reliance was shown. Case-Laws VAT and Sales Tax Mon, 02 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155454