https://www.taxtmi.com/caselaws?id=158549 An industrial unit set up in reliance on a Government Order promising six years' sales tax exemption under section 4-A of the U.P. Sales Tax Act was held entitled to that period of benefit. The later notification could not curtail the exemption to four years for units that had already commenced production, because the State's representation had been acted upon and promissory estoppel applied. The absence of gazette publication did not invalidate the Government Order on these facts, given consistent state conduct and treatment of similarly placed units. An investment-based restriction could not be implied into the earlier promise to defeat the exemption. en-us Wed, 29 Mar 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158549 An industrial unit set up in reliance on a Government Order promising six years' sales tax exemption under section 4-A of the U.P. Sales Tax Act was held entitled to that period of benefit. The later notification could not curtail the exemption to four years for units that had already commenced production, because the State's representation had been acted upon and promissory estoppel applied. The absence of gazette publication did not invalidate the Government Order on these facts, given consistent state conduct and treatment of similarly placed units. An investment-based restriction could not be implied into the earlier promise to defeat the exemption. Case-Laws VAT and Sales Tax Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158549