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TMI Blog1995 (8) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate (Ms. Hemantika Wahi and Ms. S. Hazarika, Advocates, with him), for the respondents in both the appeals. -------------------------------------------------- The judgment of the Court was delivered by SUHAS C. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail of this benefit of the amended rule 42A. "New industry" was defined to mean and include an industry which has been commissioned at any time during the period from April 1, 1970 to March 31, 1975. One of the conditions laid down in the notification was that the assessee had to obtain an eligibility certificate from the Commissioner of Industries, Gujarat State, to the effect that the new industry had been commissioned in an area beyond 24 kilometres from the municipal limits of cities of Ahmedabad and Baroda and 16 kilometres from the municipal limits of Surat, Bhavnagar, Rajkot and Jamnagar. A new industry would enjoy the benefit of this notification for a period of five years from the date of commissioning of the industry as stated in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quent notification dated July 17, 1971. Elaborate arguments were advanced as to the scope and effect of the doctrine of promissory estoppel and under what circumstances this doctrine could be invoked. It was argued that the two notifications issued by the Government were not in exercise of legislative power delegated by the statute. The Government could not unilaterally withdraw the benefits conferred by the earlier notification from industries which had started production after the notification dated November 11, 1978 came into force. Having regard to the facts of the case, it is not necessary to go into this controversy. The date of commencement of appellant's industry, according to the eligibility certificate obtained by the appellant f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to encourage industries set up beyond the specified distance from the municipal limits of the aforesaid towns. This cannot be construed to mean that the Government was contemplating to encourage industries set up in other cities of Gujarat which were far away from Ahmedabad, Baroda, Surat, Bhavnagar, Rajkot and Jamnagar. The appellant had set up its industry at Junagadh, which is a large city. It is doubtful whether such an industry was at all entitled to any benefit of the notification dated November 11, 1970. However, we need not express any final opinion on this aspect of the case, because no argument was advanced on this issue at the hearing of the case. There is also a further point to be noted. In the special leave petition, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere will be no order as to costs. Civil Appeal No. 1011 of 1977: The facts of this case are similar to the facts in the case of Arvind Industries v. State of Gujarat (Civil Appeal No. 951 of 1976). Here again, the contention of the promissory estoppel has been raised. The appellant has set up a factory at Ambavadi Road, Dhoraji. The industrial undertaking was commissioned on December 31, 1970, i.e., within seven weeks from the date of the notification dated November 11, 1970. The appellant had stated in the petition that on August 31, 1970, it had set up the factory premises at Dhoraji at a cost of Rs. 38,000. This was long before the exemption notification dated November 11, 1970. No dates have been given for the purchase of machinery a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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