https://www.taxtmi.com/caselaws?id=155713 Government Orders of 1971 did not amount to a statutory sales tax exemption under the Jammu and Kashmir General Sales Tax Act, 1962, because exemption required a specific notification under section 5. They were treated only as policy directions, and promissory estoppel was unavailable where the dealer proceeded without a notification and retained tax collected from consumers. A notification shifting the point of levy under section 4(7) was also upheld because that power had been recognised and the challenge depended on the rejected claim of exemption and estoppel. The levy and related recovery measures were sustained. en-us Wed, 22 Feb 1989 00:00:00 +0530 Fri, 06 Sep 2013 18:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155713 Government Orders of 1971 did not amount to a statutory sales tax exemption under the Jammu and Kashmir General Sales Tax Act, 1962, because exemption required a specific notification under section 5. They were treated only as policy directions, and promissory estoppel was unavailable where the dealer proceeded without a notification and retained tax collected from consumers. A notification shifting the point of levy under section 4(7) was also upheld because that power had been recognised and the challenge depended on the rejected claim of exemption and estoppel. The levy and related recovery measures were sustained. Case-Laws VAT and Sales Tax Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155713