https://www.taxtmi.com/caselaws?id=162367 Sales tax exemption was examined in the context of a pre-existing eligibility certificate, an earlier exemption regime, and a later notification withdrawing the benefit. The Tribunal had not properly considered the effect of the eligibility certificate or the assessee's pleaded case on promissory estoppel, and the factual material relevant to that issue was incomplete. The common appellate order was set aside and the controversy was remitted for fresh adjudication, with the exemption and promissory estoppel questions left open for reconsideration and limited interim protection granted. 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 Sales tax exemption was examined in the context of a pre-existing eligibility certificate, an earlier exemption regime, and a later notification withdrawing the benefit. The Tribunal had not properly considered the effect of the eligibility certificate or the assessee's pleaded case on promissory estoppel, and the factual material relevant to that issue was incomplete. The common appellate order was set aside and the controversy was remitted for fresh adjudication, with the exemption and promissory estoppel questions left open for reconsideration and limited interim protection granted. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162367