Judgement

NATARAJAN, J.:- In this appeal by certificate under Article 133(1)(c) of the Constitution two questions fall for consideration viz;

(1) Whether the appellants had acquired a vested right of exemption from payment of sales tax under the Gujarat Sales Tax Act, 1969 (for short the Act) for a period of 5 years from the date of commissioning of their oil mill in respect of purchases and sales relating to the business of their oil mill? and

(2) Whether in any event the appellants are entitled to claim tax exemption for a period of 5 years under cover of the doctrine of Promissory Estoppel?

2. In order to achieve dispersal of industries to rural areas and to provide fillip to accelerate development of industries the Government of Gujarat (Government in short) issued a Notification on 29-4-1970 in exercise of its powers under Section 49(2) of the Act exempting wholly or partly from payment of sales tax or purchase tax, as the case may be, certain specified classes of sales and purchases described in the entries at Serial Nos. 1 to 52 in the Schedule. The said Notification was subsequently amended by another Notification dated 11-11-1970 and a new entry, entry No. 53, was added in the