1987 (10) TMI 367 - HC - VAT and Sales Tax

Summary

The High Court of Orissa quashed the assessment order denying exemption under Industrial Policy Resolution, 1979, for purchase tax on raw materials. The petitioner's liability is to be reassessed based on the principle of promissory estoppel. No costs were awarded. (Case citation: 1987 (10) TMI 367 - Orissa High Court)