Supreme Court · 1995 INSC 487 · Decided 23 August 1995
Arvind Industries and ORS. v. The State of Gujarat and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 487 · [1995] SUPP. 3 S.C.R. 16
- Case number
- CIVIL APPEAL No. 951/1976
- Decided
- 23 August 1995
- Bench
- A.M. AHMADI, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Gujarat Sales Tax Act, 1969: Sections 49(2) and 86. Gujarat Sales Tax Rules, 1970: Rule 42-A. Sale Tax-Exemption to new i11dust1ies-Notification regarding-Claim of benefit by assessee-new i11dust0>-Held not available on facts-Held govemment is entitled to grant e.xemption--But can withdraw or promiss01y estoppel was not made out by assessee. E The appellant established a solvant extraction plant at Junagadh and claims benefit of exemption from sales tax provided under a Notifica­ tion dated 11th November, 1970 issued by the respondent- State. Under this Notification a new industry
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