https://www.taxtmi.com/caselaws?id=162503 The court ruled in favor of the petitioner, M/s. Lingaraj Pipes Private Limited, in a case concerning sales tax exemption eligibility under the Industrial Policy Resolution, 1996. The court held that the eligibility certificate issued by the Director of Industries remained valid until a specified date and any retrospective withdrawal based on a "mistaken notion" would be unjust and arbitrary. The court applied principles of legitimate expectation and promissory estoppel, directing the Sales Tax Officer to reassess the petitioner and grant the benefits of exemption as per the valid certificate. The impugned assessment orders were quashed, and the writ application was allowed with no costs. en-us Thu, 07 Dec 2006 00:00:00 +0530 Fri, 28 Feb 2014 16:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162503 The court ruled in favor of the petitioner, M/s. Lingaraj Pipes Private Limited, in a case concerning sales tax exemption eligibility under the Industrial Policy Resolution, 1996. The court held that the eligibility certificate issued by the Director of Industries remained valid until a specified date and any retrospective withdrawal based on a "mistaken notion" would be unjust and arbitrary. The court applied principles of legitimate expectation and promissory estoppel, directing the Sales Tax Officer to reassess the petitioner and grant the benefits of exemption as per the valid certificate. The impugned assessment orders were quashed, and the writ application was allowed with no costs. Case-Laws VAT and Sales Tax Thu, 07 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162503