1992 (2) TMI 361

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.... upon the Government resolution dated December 22, 1977 and the subsequent Government resolution dated August 27, 1980, it decided to set up a new industry for manufacturing E.R.W. steel tubes, conduit pipes and steel pipes for furniture and cycles in the backward area. By March 1, 1981, it invested Rs. 12,91,420. It had opted for the benefit of sales tax deferment. As it had set up a new indus....

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.... the benefit of sales tax deferment. On September 15, 1982, the Government passed another resolution publishing a list of 31 industries declared as excluded industries. Item No. 15 in that list was, "Steel pipes and tubes". As the tubes manufactured by the petitioner were electrical resistance welded tubes, the sales tax authorities were of the view that the industry of the petitioner was included....

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....e benefit of sales tax deferment on and from September 15, 1982. The question which arises for consideration is whether the doctrine of promissory estoppel would apply in such cases and whether the State Government can be permitted to go back upon its promise by contending that the Government resolution dated September 15, 1982 is applicable to the petitioner also. A similar question arose for con....