https://www.taxtmi.com/caselaws?id=161736 Bottling of liquefied petroleum gas was held not to amount to manufacture or production because the process did not bring into existence a new and distinct commercial commodity; the LPG retained its essential identity, so the sales tax exemption for new industrial units did not apply. Temporary or final eligibility certificates, along with administrative practice, could not enlarge the plain scope of the exemption scheme or create an enforceable right where the competent authority finally negatived eligibility. Promissory estoppel also failed because there was no specific promise to grant exemption beyond the scheme, and non-collection of tax from buyers did not bar levy or recovery. en-us Thu, 13 Mar 2003 00:00:00 +0530 Wed, 05 Feb 2014 14:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161736 Bottling of liquefied petroleum gas was held not to amount to manufacture or production because the process did not bring into existence a new and distinct commercial commodity; the LPG retained its essential identity, so the sales tax exemption for new industrial units did not apply. Temporary or final eligibility certificates, along with administrative practice, could not enlarge the plain scope of the exemption scheme or create an enforceable right where the competent authority finally negatived eligibility. Promissory estoppel also failed because there was no specific promise to grant exemption beyond the scheme, and non-collection of tax from buyers did not bar levy or recovery. Case-Laws VAT and Sales Tax Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161736