https://www.taxtmi.com/caselaws?id=156133 A later notification could not reduce a promised sales tax exemption period where a small-scale industrial unit had been established in reliance on the original government representation and eligibility certification. The earlier order and clarification had induced the petitioner to alter its position, so promissory estoppel prevented the State from defeating the benefit already extended. The reduced three-year period was therefore inapplicable, and the unit remained entitled to the five-year exemption period stated in the original representation. en-us Thu, 24 Nov 1988 00:00:00 +0530 Fri, 13 Sep 2013 18:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156133 A later notification could not reduce a promised sales tax exemption period where a small-scale industrial unit had been established in reliance on the original government representation and eligibility certification. The earlier order and clarification had induced the petitioner to alter its position, so promissory estoppel prevented the State from defeating the benefit already extended. The reduced three-year period was therefore inapplicable, and the unit remained entitled to the five-year exemption period stated in the original representation. Case-Laws VAT and Sales Tax Thu, 24 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156133