Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Kerala General Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Kerala General Sales Tax Act, 1963 (15 of 1963) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Kerala General Sales Tax Act, 1963: s.10-Power of Government to grant exemption and reduction of Tax-Small Scale Industries Purchase Tax and Sales Tax Concession-Whether could be withdrawn. Promissory estoppel-Applicability of. Section 10 of the Kerala General Sales Tax Act, 1963 empowers the Government in public lnterest to make an exemption or reduction in rates either prospectively or retrospectively in respect of any tax payable under the Act. The State Government with a view to boost industrialisation, by an order dated 11th April, 1979 offered incentive to Small Scale industries, to be set up thereafter, in the form of exemption from sales tax and purchase tax for a period of five years from the date of commencement of production. By a second order dated 29th September, 1980, published in the Gazette on 21st October, 1980 purported to be made under s.10 of the Act, the Government withdrew the exemption relating to purchase tax and confined the exemption from sales tax to the limit specified. The appellants who set up their industries after April 11, 1979, including those who did it after 21st October, 1980, claimed benefit of exemption from purchase tax and sales tax in terms of the first order. They pleaded the rule of estoppel against the State Government in making the second order. The High Court in dismissing their Writ Petitions proceeded on the footing that the first order was not made in exercise of statutory power while the second order was issued under s.10 of the Act. |
Judge | Honble Mr. Justice Ranganath Misra |
Neutral Citation | 1986 INSC 274 |
Petitioner | Pournami Oil Mills, Etc. |
Respondent | State Of Kerala & Anr. |
SCR | [1987] 1 S.C.R. 654 |
Judgement Date | 1986-12-19 |
Case Number | 626 |
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