https://www.taxtmi.com/caselaws?id=162367 The Court set aside the decision denying the assessee's sales tax exemption based on notifications under the Kerala General Sales Tax Act, 1963. It found that the assessing authority improperly denied the exemption, as the eligibility certificate remained valid and the application of promissory estoppel was not adequately considered. The Court emphasized the importance of factual foundation for invoking promissory estoppel and directed a fresh review of the matter, highlighting the need to consider all relevant facts and legal principles for a fair assessment of the assessee's entitlement to exemption. en-us Tue, 10 Dec 2002 00:00:00 +0530 Tue, 25 Feb 2014 15:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162367 The Court set aside the decision denying the assessee's sales tax exemption based on notifications under the Kerala General Sales Tax Act, 1963. It found that the assessing authority improperly denied the exemption, as the eligibility certificate remained valid and the application of promissory estoppel was not adequately considered. The Court emphasized the importance of factual foundation for invoking promissory estoppel and directed a fresh review of the matter, highlighting the need to consider all relevant facts and legal principles for a fair assessment of the assessee's entitlement to exemption. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162367