https://www.taxtmi.com/caselaws?id=41827 Government orders granting sales tax concessions to new small-scale industrial units were treated as issued under the statutory power to grant exemption or reduction in tax by notification, because the source of authority was clear from their content and purpose even without express reference to the provision. The promised five-year incentive was held capable of enforcement under promissory estoppel where units had altered their position by establishing industries in reliance on it, so later curtailment could not defeat the benefit for units set up before the withdrawal took effect. Units established after the curtailment were outside the earlier promise. en-us Fri, 19 Dec 1986 00:00:00 +0530 Wed, 29 Oct 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41827 Government orders granting sales tax concessions to new small-scale industrial units were treated as issued under the statutory power to grant exemption or reduction in tax by notification, because the source of authority was clear from their content and purpose even without express reference to the provision. The promised five-year incentive was held capable of enforcement under promissory estoppel where units had altered their position by establishing industries in reliance on it, so later curtailment could not defeat the benefit for units set up before the withdrawal took effect. Units established after the curtailment were outside the earlier promise. Case-Laws VAT / Sales Tax Fri, 19 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41827