https://www.taxtmi.com/caselaws?id=157755 A notified Government Order granting small-scale industrial units a five-year sales tax holiday up to a ceiling of Rs. 35,00,000 could not be curtailed by a later Manual of Guidelines that dealt only with procedure. The later restriction limiting the concession to 100 per cent of fixed capital investment, and the District Committee orders based on it, were held inconsistent with the substantive promise already made. A notified concession can be altered only by another notified order issued with equal legal force and in the prescribed manner, and the promise was enforceable under promissory estoppel because the units had acted upon it. en-us Fri, 13 Aug 1993 00:00:00 +0530 Thu, 10 Oct 2013 14:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157755 A notified Government Order granting small-scale industrial units a five-year sales tax holiday up to a ceiling of Rs. 35,00,000 could not be curtailed by a later Manual of Guidelines that dealt only with procedure. The later restriction limiting the concession to 100 per cent of fixed capital investment, and the District Committee orders based on it, were held inconsistent with the substantive promise already made. A notified concession can be altered only by another notified order issued with equal legal force and in the prescribed manner, and the promise was enforceable under promissory estoppel because the units had acted upon it. Case-Laws VAT and Sales Tax Fri, 13 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157755