https://www.taxtmi.com/caselaws?id=158832 A small-scale industrial unit that set up operations and began production after relying on an initial sales tax exemption notification was entitled to the full five-year concession, because a later notification could operate only prospectively and could not retrospectively curtail the accrued benefit. The State was bound by promissory estoppel once the unit altered its position on the basis of the representation. Assessments made on the footing of the later notification were therefore without authority of law. Tax recovered through coercive revenue proceedings under those invalid assessments was treated as money collected without authority of law and was refundable in writ jurisdiction under Article 226, with laches not barring relief on the facts. en-us Tue, 07 Jan 1997 00:00:00 +0530 Thu, 07 Nov 2013 18:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158832 A small-scale industrial unit that set up operations and began production after relying on an initial sales tax exemption notification was entitled to the full five-year concession, because a later notification could operate only prospectively and could not retrospectively curtail the accrued benefit. The State was bound by promissory estoppel once the unit altered its position on the basis of the representation. Assessments made on the footing of the later notification were therefore without authority of law. Tax recovered through coercive revenue proceedings under those invalid assessments was treated as money collected without authority of law and was refundable in writ jurisdiction under Article 226, with laches not barring relief on the facts. Case-Laws VAT and Sales Tax Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158832