Supreme Court · 1986 INSC 34 · Decided 12 March 1986
Bakul Cashew CO. & ORS. v. Sales Tax Officer Quilon & ANR.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 34 · [1986] 1 S.C.R. 610
- Case number
- CIVIL APPEAL No. 1725/1977
- Decided
- 12 March 1986
- Bench
- E.S. VENKATARAMIAH, M.P. THAKKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Promissory estoppel, plea of - Phrases used by Ministers ?"- which cannot form the basis for a plea of estoppel, detailed - Sales Tax exemption granted retrospectively by the State Government by GOMS 127/73/ID dated 12.10.1973 withdrawn. by a later GOMS 143/73/ID dated 9. ll.1973 is.sued Act, 1963 (Kerala Act 15 of 1963) as amended, validity of - Power of G6vemment to cancel the earlier Notification vis-a-vis the right of the Cashew Factory owners to secure the exemption. ... ' The appellants are Cashew Processors owning arW./or ' ~ working cashew factories wherein nearly about
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