TMI Blog2005 (8) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not found a claim for promissory estoppel. As observed, the edible oil industries were entitled to the benefit of S.R.O. 93 since edible oil was not an industry mentioned in the negative list. The State Government, in view of the decision of this court in Shree Mahavir Oil Mills [1996 (11) TMI 358 - SUPREME COURT OF INDIA] had no other option but to place edible oils in the negative list. - Civil Appeals Nos. 7882 TO 7885 of 2002 - - - Dated:- 4-8-2005 - RUMA PAL AND LAKSHMANAN AR. DR. AND KAPADIA S.H. , JJ. ORDER:- This batch of appeals has been preferred by small-scale industrial units which carry on the business of manufacturing edible oils in the State of Jammu and Kashmir. The manufacture of edible oils was exempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... units shall be exempted from general sales tax except for the items which are on the negative list. ii. GST exemption is also available to small-scale units on sale of finished goods till 31st March, 2000 except for the items which are on the negative list. iii. No GST would be charged on sale of finished goods manufactured by SSI units. This concession is also available up to 31st March, 2000. . . . . . vii. Negative list referred to in the above paras may be altered by Government in Industries and Commerce Department in consultation with Finance Department. In other words instead of granting exemption at reducing percentages till March 31, 2000, the Policy was to grant 100 per cent exemption till that date. Para 19 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39See [1997] 104 STC 148 (SC). The appellants filed writ petitions in the High Court challenging the withdrawal of the exemption basically on two grounds See [1997] 104 STC 148 (SC). that the State was bound by the principle of promissory estoppel by the Government Order in 1995 granting exemption from general sales tax uptil 2000 and See [1990] 77 STC 82 (SC). that the reason given by the State Government for issuing S.R.O. 122 was incorrect in the sense that the decision in Shree Mahavir Oil Mills [1996] 11 SCC 39 See [1997] 104 STC 148 (SC). had been wrongly construed and that the law on the subject as laid down in Video Electronics Pvt. Ltd. v. State of Punjab reported in [1990] 3 SCC 87See [1990] 77 STC 82 (SC). as considered in Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vour of the small-scale industries in Jammu and Kashmir producing edible oil was unconstitutional, particularly being contrary to articles 301 and 304 thereof and was unsustainable in law. There can be no manner of doubt that this court in Shree Mahavir Oil Mills [1996] 11 SCC 39 See [1997] 104 STC 148 (SC). had expressly and in no uncertain terms set aside S.R.O. 93. The benefit which was granted to the appellants was also under this very notification. As we have observed, the edible oil industries were entitled to the benefit of S.R.O. 93 since edible oil was not an industry mentioned in the negative list. The State Government, in view of the decision of this court had no other option but to place edible oils in the negative list. The que ..... X X X X Extracts X X X X X X X X Extracts X X X X
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