1999 (1) TMI 461

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....ion Tribunal Act, 1995. The application challenged the assessment order dated March 24, 1995 of the Commercial Taxes Officer, Bhiwadi Circle, Alwar, under the Rajasthan Sales Tax Act, 1954 and the Central Sales Tax Act, 1956. 2.. The application made by the respondent to the Tribunal has been produced before us. It is clear that the only thrust of that application was that the respondent was a small-scale unit entitled to 100 per cent exemption from sales tax under the provisions of the Sales Tax Incentive Scheme for Industries, 1987 and that it was not a mini cement plant entitled only to exemption limited to 50 per cent. 3.. The Tribunal, however, formulated the following questions for determination: (i) Could the amendments of J....

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.... amendments then too the cement plant in question would remain unaffected. For the period from September 12, 1989 to January 11, 1990/February 22, 1990, it would because an exemption granted and availed of cannot be withdrawn with retrospective effect and the applicant cannot be required to deposit sales tax which he was not required to collect and which he did not collect. For the period after January 11, 1990/February 22, 1990 the principle of promissory estoppel shall apply with full force. The promise extended to the applicant in response to which the investment was made was that he would be entitled to 100 per cent exemption of sales tax subject to a ceiling of 100 per cent of investment in fixed capital or seven years whichever was....