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Civil Asbestos vs State Of Gujarat on 19 October, 1994 cites

Kothari Oil Products Company vs Government Of Gujarat on 16 July, 1981

5. A reference in this connection be made to the decision in the case of Kothari Oil Products Co., Rajkot v. State of Gujarat AIR 1982 Guj 107; [1982] 23 (1) Guj LR 20 and Tata Metals and Strips Ltd. v. State of Gujarat [1992] 87 STC 447 of this Court and the decision of the Supreme Court in the case of Pournami Oil Mills v. State of Kerala [1987] 65 STC 1; AIR 1987 SC 590.
Gujarat High Court Cites 4 - Cited by 8 - Full Document

Pournami Oil Mills, Etc vs State Of Kerala & Anr on 19 December, 1986

It is pertinent to note that in Pournami's case [1987] 65 STC 1 (SC); AIR 1987 SC 590, by order dated April 11, 1979, Kerala Government had granted tax exemption to the new small-scale units with a view to boosting industrialization for a period of five years. By second notification dated September 29, 1980, the exemption was withdrawn. The precise question raised before the Supreme Court was whether the industries which were established prior to the second notification could claim the exemption under notification dated April 11, 1979, if they were entitled to such exemption, on the anvil of doctrine of promissory estoppel. In that context the Supreme Court observed as under :
Supreme Court of India Cites 4 - Cited by 124 - M Rangnath - Full Document
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