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TMI Blog2019 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... not have a colour television set. Since it was a welfare measure, the Government issued G.O.Ms.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006, making an exemption in respect of tax payable on the purchase of colour television sets by the Information Technology Department under the scheme. 2. The second respondent Corporation placed a purchase order dated 28.02.2011 on the Writ petitioner for supply of 1,20,500 colour television sets. The purchase order itself mentions that the payment of tax is exempted in view of G.O.Ms.No.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006. The petitioner was supplying the colour television sets to the second respondent Corporation in terms of the aforesaid pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... colour television sets. But 43,554 colour television sets lifted from the petitioner's godown after 01.03.2011 were distributed not among the families who did not own the colour television sets, but only to various Government departments. Therefore, the first respondent took the stand that the exemptions under the aforesaid notification was no longer available. Since the specific exemption notification was not available in the petitioner's case in respect of 43,554 colour television sets, the first respondent proposed to levy the tax of Rs. 1,57,69,379/-. The said tax component amount was retained by the second respondent while settling the petitioner's bill. It appears that the second respondent has retained a sum of Rs. 54 L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel appearing for the Writ petitioner placed reliance on the decision reported in (1979) 44 S.T.C. 42(SC)(MOTILAL PADAMPAT SUGAR MILLS CO. LTD. V. STATE OF U.P.(S.C.)) and (1987) 65 S.T.C. 1 (SC) (POURNAMI OIL MILLS V. STATE OF KERALA(S.C.). He would contend that the doctrine of promissory estoppel will be clearly applicable in this case. 6. I am of the view that the notification issued vide G.O.Ms.No.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006, will continue to apply notwithstanding the change in the end user. 7. In this view of the matter, the order impugned in this Writ petition stands set aside. The Writ petition stands allowed, accordingly. No costs. Consequently, connected Miscellaneous petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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