Satyam Prakash, B.A. LL.B. (Hons.), Chanakya National Law University, Patna
INTRODUCTION
The 1979 Supreme Court ruling in the matter of M/S Motilal Padampat Sugar Mills versus the State of Uttar Pradesh and Others1 stands as a pivotal legal precedent concerning the principle of promissory estoppel in India's jurisprudence landscape.
Parties Involved:
Plaintiff: M/S Motilal Padampat Sugar Mills Co. Ltd.
Defendant: State of Uttar Pradesh and Others FACTS In the aforementioned scenario, the party appealing had a primary business focus on the manufacturing and sale of sugars, with Motilal Padampat Sugar Mills (MP Mills) intending to establish a Vanaspati plant in Uttar Pradesh. On the 10th of October, 1968, the State of Uttar Pradesh announced through a news piece its decision to grant a three-year exemption from sales taxes to all new industrial units in the state under the Uttar Pradesh Trade Tax Act, 19482. Upon receiving this information, the appellant corresponded with the Director of Industries and received a clear assurance from the Chief Secretary of the state government that new industrial units would indeed be exempted from sales tax for three years.
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