TaxTMI 
TaxTMI 
1986 (12) TMI 358
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....rom 20th May, 1977. By this amendment, an entry at serial No. 26 has been substituted as follows: "S1. Description of goods Conditions and exceptions subject No. to which exemption has been allowed (1) (2) (3) 26 Purchase or sale of raw mateThe exemption shall be allowed rials, i.e., goods which directly for a period of five years from go into the composition of the the date from which the manufinished products, when sold to facturing unit has started produca registered dealer who is a tion irrespective of change in manufacturer inside the State ownership, if any, provided the and where such manufacturing dealer or his authorised agent unit has started production furnished a true declaration in before 1st April, 1977, provid....
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....registered dealer who is provided that he or his authorised manufacturer inside the State agent furnishes a true declaration and who has started production in form I appended below." after 1st April, 1969. A similar declaration in form I was also provided. 3.. The case of the petitioner is that the amended notification of the year 1977 would have no application to its case as at the time the petitionerindustry went into production in November, 1974, the impugned notification of the year 1977 had not come into existence and the petitioner is entitled to exemption for the entire period of 5 years on the purchase of the raw material for the manufacture of the finished product. 4.. No counter-affidavit has been filed. 5.. It was submit....
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.... that the raw material should not be utilised for any other purpose than manufacture. In that event, the dealer had to pay "the difference in tax or the tax, as the case may be, payable had he not furnished the declaration". 7.. By Orissa Act 23 of 1983, the restriction prohibiting sale of the finished products "outside the State of Orissa" was imposed for the first time in the 5th proviso. In this background, it was strongly contended by Mr. Agarwalla that the executive authority of the State Government had no power to impose any restriction regarding the manner of disposal of the finished products out of the raw materials purchased on the basis of the declarations till such a power was conferred by the legislature. 8. From th....
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....r of the petitioner by applying the doctrine of promissory estoppel. 10.. It was also submitted by Mr. Agarwalla that the petitioner having started the industry and taken up the business of manufacture of jute twine under the promise of exemption from sales tax on the raw materials for a period of 5 years under the notification of the year 1976 which did not contain any restriction on the right of the manufacturers to sell the finished products outside the State of Orissa, the petitioner was entitled to the benefit of exemption with right to sell the finished products freely at any place as Calcutta was a better market for sale of the finished products, i.e., jute twine. 11.. The doctrine of promissory estoppel is well-known and has a....