https://www.taxtmi.com/caselaws?id=287306 An industrial policy exemption confined to products manufactured in new units could not be extended to bottling bulk LPG into cylinders, because the process did not create a new and distinct commercial commodity; bulk LPG remained LPG and the activity was not manufacture or production. The exemption claim therefore failed. Temporary eligibility certificates were only tentative and did not create an enforceable right, and promissory estoppel, contemporanea expositio, and non-collection of tax could not override the plain policy language or statutory sales tax liability. The writ petitions were dismissed and the interim orders vacated. en-us Thu, 13 Mar 2003 00:00:00 +0530 Wed, 08 Apr 2020 12:11:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287306 An industrial policy exemption confined to products manufactured in new units could not be extended to bottling bulk LPG into cylinders, because the process did not create a new and distinct commercial commodity; bulk LPG remained LPG and the activity was not manufacture or production. The exemption claim therefore failed. Temporary eligibility certificates were only tentative and did not create an enforceable right, and promissory estoppel, contemporanea expositio, and non-collection of tax could not override the plain policy language or statutory sales tax liability. The writ petitions were dismissed and the interim orders vacated. Case-Laws Indian Laws Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287306