JUDGMENT

SEN, J.:- CIVIL APPEAL NO.951 OF 1976.

The appellants are manufacturers of edible oil and have their own solvent extraction plants at Junagadh. The case of the appellants is that on or about September 9, 1969, a press note was issued by the State Government that New Industries will be granted exemption from Sales-tax for a period of five years from the date of commencement of production. The then Chief Minister as well as the Finance Minister of the State Government of Gujarat also made statements on March 3, 1970 on the floor of the Legislative Assembly that New Industries will be granted exemption from sales tax for a period of five years. The press note has not been annexed to the petition. Copies of the alleged statements made by the Chief Minister and the Finance Minister in the Legislative Assembly have also not been produced in Court.

2. However, a copy of the Notification dated April 29, 1970, issued under S.49(2) of the Gujarat Sales Tax Act, 1969, has been included in the paper-book. This notification contains a recital that the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to amend the Gujarat Sales