https://www.taxtmi.com/caselaws?id=157400 A sales tax exemption confined to goods manufactured and sold by a new industrial unit required proof that the process produced a commercially new and distinct commodity. The Court treated the Government order and exemption notification as operating in the same field, but held that the statutory notification controlled entitlement and did not expand the exemption. It further held that blending, weighing, quality testing and packing of tea did not amount to manufacture, as tea remained tea. Promissory estoppel was unavailable absent a clear promise from the competent tax authority, and the Industries Department's eligibility certificate did not bind the assessing authority on manufacture. Reliance on the Commissioner's communication was not a valid statutory clarification. en-us Mon, 13 Jun 1994 00:00:00 +0530 Fri, 04 Oct 2013 18:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157400 A sales tax exemption confined to goods manufactured and sold by a new industrial unit required proof that the process produced a commercially new and distinct commodity. The Court treated the Government order and exemption notification as operating in the same field, but held that the statutory notification controlled entitlement and did not expand the exemption. It further held that blending, weighing, quality testing and packing of tea did not amount to manufacture, as tea remained tea. Promissory estoppel was unavailable absent a clear promise from the competent tax authority, and the Industries Department's eligibility certificate did not bind the assessing authority on manufacture. Reliance on the Commissioner's communication was not a valid statutory clarification. Case-Laws VAT and Sales Tax Mon, 13 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157400