https://www.taxtmi.com/caselaws?id=156017 Sales tax exemption under the Tripura State Scheme for Incentives to Industrial Units was confined to eligible industrial units set up within the scheme period, and a unit established before 1 April 1984 fell outside that class. Promissory estoppel also failed because there was no clear and unequivocal State promise or representation that the petitioner had acted upon, and a later note by the Inspector of Taxes could not alter assessments for earlier periods. The levy of sales tax was therefore upheld. en-us Wed, 16 Aug 1989 00:00:00 +0530 Wed, 11 Sep 2013 18:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156017 Sales tax exemption under the Tripura State Scheme for Incentives to Industrial Units was confined to eligible industrial units set up within the scheme period, and a unit established before 1 April 1984 fell outside that class. Promissory estoppel also failed because there was no clear and unequivocal State promise or representation that the petitioner had acted upon, and a later note by the Inspector of Taxes could not alter assessments for earlier periods. The levy of sales tax was therefore upheld. Case-Laws VAT and Sales Tax Wed, 16 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156017