https://www.taxtmi.com/caselaws?id=287306 The court dismissed the writ petitions challenging the denial of sales tax exemption for bottling LPG, ruling that it did not qualify as "manufacture" for exemption purposes. Temporary eligibility certificates did not confer binding rights, and the principle of promissory estoppel was deemed inapplicable. The petitioners were held liable for sales tax regardless of collection from consumers, emphasizing strict interpretation and establishment of exemptions. 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 The court dismissed the writ petitions challenging the denial of sales tax exemption for bottling LPG, ruling that it did not qualify as "manufacture" for exemption purposes. Temporary eligibility certificates did not confer binding rights, and the principle of promissory estoppel was deemed inapplicable. The petitioners were held liable for sales tax regardless of collection from consumers, emphasizing strict interpretation and establishment of exemptions. Case-Laws Indian Laws Thu, 13 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287306