https://www.taxtmi.com/caselaws?id=161618 Promissory estoppel did not secure sales tax exemption where the industrial policy made the concession subject to Government decision and the later notification required an authorisation certificate. As the petitioners lacked the certificate and their challenge to its refusal had already failed, the concession could not be claimed. The assessment orders were also upheld, as they were made under the repealed Assam Sales Tax Act, 1947, while the successor enactment preserved such assessments; the dealer had not produced books of account despite opportunity, and no limitation bar or other illegality was shown. en-us Tue, 09 Sep 2003 00:00:00 +0530 Sat, 01 Feb 2014 17:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161618 Promissory estoppel did not secure sales tax exemption where the industrial policy made the concession subject to Government decision and the later notification required an authorisation certificate. As the petitioners lacked the certificate and their challenge to its refusal had already failed, the concession could not be claimed. The assessment orders were also upheld, as they were made under the repealed Assam Sales Tax Act, 1947, while the successor enactment preserved such assessments; the dealer had not produced books of account despite opportunity, and no limitation bar or other illegality was shown. Case-Laws VAT and Sales Tax Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161618