KUMAR DISTRIBUTORS P LIMITED Vs. STATE OF BIHAR

JUDGEMENT

(1.) SINCE common questions of law and facts are involved in these cases, which have also been heard together, they are being disposed of by this common judgment. The facts :

(2.) PETITIONERS are "company" incorporated under the Indian Companies Act. Petitioner of C. W. J. C. No. 622 of 1992 is a dealer effecting sales of television sets, watches and mixers. Petitioner of C. W. J. C. No. 1113 of 1992 manufactures television sets in this State.

(3.) PETITIONERS assert that they acted upon the aforementioned notifications and filed returns claiming such exemptions before the Commercial Taxes Officer (respondent No. 4) who, however, refused to exempt "additional tax" and surcharge on their sales. The State Government had made unequivocal promise to the petitioners and all other industries, who had set up electronic industries, that exemption shall be granted on purchase of raw materials and sales of finished products both and acting upon such promise the petitioners have establised the industries in the State of Bihar and, accordingly, they are entitled to exemption on the principle of promissory estoppel.