Supreme Court · 1997 INSC 817 · Decided 15 December 1997
Sales Tax Officer and ANR. v. M/S Shree Durga Oil Mills and ANR.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 817 · [1997] SUPP. 6 S.C.R. 488
- Case number
- CIVIL APPEAL No. 3784/1988
- Decided
- 15 December 1997
- Bench
- S.C. SEN, SUJATA V. MANOHAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OFFICER AND ANR. v. MIS SHREE DURGA OIL MILLS AND ANR. · DECEMBER 15, 1997 B (SUHAS C. SEN AND SUJATA V. MANOHAR, JJ.) Administrative Law : Promissory estoppel-Applicability o_rWhen. not applicabl~State C Govemment under its lndusflial Policy Resolution (IPR) granted exemption for five granted to new indust1ies under Section 6 of the Orissa Sales Tax Act-Exemption sub­ sequently withdrawn by the State in public interest, by the exercise of same D power under Section 6 of the Act-lndusfly alleged to be set up after the introduction of IPR, claimed exemption from payment of
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