https://www.taxtmi.com/caselaws?id=160291 Promissory estoppel did not justify a mandamus requiring the State to issue a further notification under section 6 of the Orissa Sales Tax Act to extend sales tax exemption to cement. The existing notification under section 7 was treated as reflecting the promises in the Industrial Policy Resolution, and the Court held it could not enlarge the scope of that promise or compel the State to make a new one on the petitioners' understanding. Relief was therefore misconceived, though the petitioners remained free to challenge the assessment orders on their own merits. en-us Fri, 03 Apr 1998 00:00:00 +0530 Fri, 13 Dec 2013 18:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160291 Promissory estoppel did not justify a mandamus requiring the State to issue a further notification under section 6 of the Orissa Sales Tax Act to extend sales tax exemption to cement. The existing notification under section 7 was treated as reflecting the promises in the Industrial Policy Resolution, and the Court held it could not enlarge the scope of that promise or compel the State to make a new one on the petitioners' understanding. Relief was therefore misconceived, though the petitioners remained free to challenge the assessment orders on their own merits. Case-Laws VAT and Sales Tax Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160291