TMI Blog1999 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... ated, before the Tribunal, the Tribunal should have called for the same or sought a finding on this aspect from the tax authorities. - Civil Appeal No. 507 of 1997 - - - Dated:- 7-1-1999 - BHARUCHA S.P. AND KHARE V.N. JJ. Joseph Vellapally, Senior Advocate (Sushil Kumar Jain, A.P. Dhamija and Ram Ugra Singh, Advocates, with him), for the appellants. Ex Parte, Respondent. -------------------------------------------------- ORDER The order under challenge was passed by the Rajasthan Taxation Tribunal, Jaipur, on an application made to it by the respondent under section 8 of the Rajasthan Taxation Tribunal Act, 1995. The application challenged the assessment order dated March 24, 1995 of the Commercial Taxes Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tablished, it was found eligible for the benefits under the scheme and entitled to 100 per cent exemption of tax liability for a period of seven years or 100 per cent of fixed capital investment whichever was earlier. By amendments of January 11, 1990 and February 22, 1990 the benefit under the scheme in the case of mini cement plants of a certain category was sought to be restricted with effect from August 6, 1988 to 50 per cent exemption of tax liability for a period of seven years. The Tribunal then concluded: "35. If the cement plant in question is taken to be a mini cement plant of the type specified in the amendments then too the cement plant in question would remain unaffected. For the period from September 12, 1989 to January 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. " 5.. It will be seen that for the period from September 12, 1989 to February 22, 1990 the Tribunal found that the respondent was required to deposit sales tax which he was not required to collect and did not in fact collect. We are, therefore, in any event, not inclined to make any order contrary to that of the Tribunal for this period. 6.. However, for the period subsequent to February 22, 1990, the Tribunal proceeded only upon the basis of promissory estoppel. Promissory estoppel has to be pleaded and established. We find nothing in the application made by the respondent to the Tribunal which can be said to be a plea of promissory estoppel supported by the necessary factual particulars. It is only if these factual particulars a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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