R. BALIA, SUSANTA CHATTERJIPER R. BALIA, J. ( 1 ) THE petitioner is a partnership and is engaged in the business of manufacture of zine ignots. (sic.) The petitioner commenced commercial production of its new unit on 25-5-1981 and claimed the benefit under the Sales Tax Exemption Incentive Scheme issued by the Govt. of Gujarat on 27 under Section 49 of the Gujarat Sales Tax Act. It further appears that before the application of the petitioner for eligibility certificate and exemption certificate could be disposed of by the Appropriate Authority by another Notification dated 17-8-1982 the type of industry established by the petitioner wa included in the list of industries not eligible for availing the benefit under the Scheme. As a result of the aforesaid Notification the Appropriate Authority refused to issue eligibility certificate for availing the benefit under the Scheme to the petitioner. The recovery notice vide Annexure-G dated 4-7-1986 was issued. ( 2 ) THE substance of the petitioners contention is that it having fulfilled the conditions for availing exemption under the Scheme before the amendment dated 17-8-1982 was entitled to avail of the benefit of the Scheme for whole period from 25 to 24-5-1988 irrespective of the fact of subsequent amendment in the Scheme. This contention of the petitioner is based on the principle of promissory estoppel that once the State Govt. has held out and assurance to the petitioner and its like for grant of certain benefit under the Sales Tax Act for establishing new industries and the petitioner having fulfilled the conditions to be fulfilled by it during the currency of the Scheme it cannot be denied the benefit of such Scheme on account of subsequent amendment by including the industry set up by the petitioner in the list of ineligible industry. ( 3 ) OUR attention has been invited to the decision of this Court in Special Civil Application No. 5844 of 1986 decided on October 19 1994 raising identical issue. This Court following the principle in the case of Pournami Oil Mills etc. v. State of Kerala and Anr. AIR 1987 SC 590 held that the petitioner was entitled to such exemption for full period on the anvil of doctrine of promissory estoppel and such benefit cannot be curtailed or withdrawn retrospectively by another notification. ( 4 ) FOLLOWING the aforesaid decision this petition is allowed. v. State of Kerala and Anr. AIR 1987 SC 590 held that the petitioner was entitled to such exemption for full period on the anvil of doctrine of promissory estoppel and such benefit cannot be curtailed or withdrawn retrospectively by another notification. ( 4 ) FOLLOWING the aforesaid decision this petition is allowed. The Recovery Notice dated 4-7-1986 (Annexure-G) is quashed and set aside and the respondents are restrained from withholding the benefit of the Sales Tax Incentive Scheme from the petitioner for the full period of the Scheme for which the petitioner was eligible under Notification dated 27-8-1980 without reference to the Notification dated 17-8-1982. Rule is accordingly made absolute with no order as to costs. .