Judgment

R. M. SAHAI, J.:- Promissory estoppel, its extent and applicability apart, one of the important issue, that arises for consideration in this appeal, directed against the judgment and order of a Division Bench of the Punjab and Haryana High Court* exercising jurisdiction under Letters Patent and setting aside order of the learned single Judge directing refund of sales tax and inter-State sales tax, is if the Government of a State could agree expressly or impliedly to refund sales tax realised by a manufacturer.

(*Reported in AIR 1977 Punj & Har 268)

2. Facts, found by the learned single Judge, which were sufficient to direct the Government to honour its commitments of refunding sales tax to the appellant on principle of promissory estoppel were announcement of policy by the Government to refund sales tax, as an incentive to those who were willing to set up large scale selective industries in the focal points, letter of the appellant seeking details of policy as he was willing to set up a Vanaspati manufacturing unit, favourable response from the Director of Industries followed by exchange of letters and meetings between appellants representatives and Secretary of Industries ex