O R D E R

(Order of the Court was made by Dr. ANITA SUMANTH.,J)

This Writ Petition has been filed by the State represented by its Commissioner and Secretary, Industries Department (P1) and Officers of the Commercial Tax Department (P2 to P4) challenging an order passed by the Tamil Nadu Taxation Special Tribunal (Tribunal/R2), dated 26.11.1997.

2.The assessee is arrayed as R1 and is referred to herein as either assessee or R1. This writ petition had originally been allowed by a Division Bench, vide decision dated 17.04.2002, in Government of Tamil Nadu and Others Vs. Ponni Sugars and Chemicals Ltd. and others (and another case)(129 STC 30). As against this order, the assessee filed an appeal before the Hon’ble Supreme Court which, vide judgment dated 22.11.2004 in Bannari Amman Sugars Ltd. Vs. Commercial Tax Officer and others (139 STC 86) , remanded the matter to this Court for re-consideration.

3. Three submissions were raised by the assessee before the Hon’ble Supreme Court. The first submission was on promissory estoppel and on this point, the appeal has been dismissed. At paragraph 21 of the STC report, the Supreme Court holds that the doctrine of promissory estoppel has no appl