Under the  New Package Scheme of incentives, 1993, monetary and other incentives in the nature of tax subsidy or tax exemption at the rate prescribed in the scheme and other benefits were given. As per the eligibility certificate issued by the competent authority the certificate was valid for nine years . The Commissioner Sales tax prescribed the effective date  , but while doing so , curtailed the validity period by about three years and incentives given in the Incentive Scheme have been substantially reduced by new policy prescribing new tax structure of the State . Assessee challenged the policy on the ground that new policy violates  principle of promissory estoppel. Allowing the petition the Court held that ,  once a promise has been solemnly given by the State with an intention that it would be acted upon and which has been indeed acted upon and liabilities suffered by the promisee, the State cannot be permitted to backtrack on the promise and change its position so as to cause loss to the promisee. The eligibility for sales-tax exemption cannot be withdrawn under GST .( WP. No. 2209 of 2018, dt. 16.07.2019)