BELLARY STEELS & ALLOYS LTD. vs DEPUTY COMMNR., COMMERCIAL TAXES .

The Supreme Court dismissed the Civil Appeals as withdrawn, emphasizing that the original Writ Petitions could not proceed due to lack of factual foundation necessary for invoking the doctrine of promissory estoppel. The Court noted that the High Court's interference was inappropriate as the writ petition was filed without a response to the show cause notice. The Court allowed the Trade to make representations regarding the impugned Notification dated 11th October 1995 within six weeks, considering the importance of investments in the State and the relevant Industrial Policies.