Supreme Court of India
Pournami Oil Mills, Etc. v. State of Kerala & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that once the law is settled, that part of the decision may be left to the Departmental authorities and they may decide the question on merits in appropriate proceeding C · in accordance with the law laid down in this judgment.
Judgment, page 7
From the headnote
c Kera/a General Sales Tax Act, 1963: s.10-Power of Government to grant exemption and reduction of Tax-Small Scale Industries Purchase Tax and Sales Tax Concession-Whether could be withdrawn. Promissory estoppel-Applicability of. Section 10 of the Kerala General Sales Tax Act, 1963 emJMlwers the Government in public loterest to make an exemption or reduction in rates either prospectively or retrospectively in respect of any tax pay able under the Act. The State Government with a view to boost industrialisation, by an order dated ! Ith April, 1979 offered incentive to Small Scale in
Where later benches applied it
Of those, 1 referred to
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