I.A. Ansari, J.

1. In consequence of an industrial policy of the State Government inviting setting up of industries promising, in return of setting up of industries, exemption from payment of sales tax on the raw materials to be used by the industry as well as on the finished product of the industry for a specified period of time, when a person sets up an industry, can the Finance Department of the State Government refuse to exempt the industry from payment of sales tax on the ground that until requisite notification is issued under the relevant statute, the industry, in question, would not be entitled to exemption from payment of sales tax ? Can, in such a case, the State Government take the stand that since no notification, in terms of the promises made by the Government, has been issued under the relevant statute, the industry is not eligible to claim exemption from the sales tax? Can, in such a case, the promisee, who has set up the industry acting upon the promises made by the Government, seek enforcement of the promise against the Government ? Is it necessary for the doctrine of promissory estoppel to be applicable that the promise shall not only be permissible under t