Summarize the following court judgment. Civil Apeal Nos. 2204 47 of 1980. From the Judgment and Order dated 15.10.1979 of the High Court of Karnataka in W.A. No. 1101 to 1144 of 1979. P.R. Ramasesh for the Appellants. T.S. Krishnamurthy	 Vineet Kumar and H. Raghavendra Rao for the Respondents. KANIA	 J. These appeals arise from the decision of a Division Bench of the High Court of Karnataka in Writ Appeals Nos. 1101 'to 1144 of 1979. It appears that the Government of Karnataka decided to adopt a policy to encourage rapid industrialisation. An Order No. CI 58 FMI 69 dated 30th June	 1969 was issued which recited that the Government	 namely	 the Government of Karnataka was committed 948 to a policy of rapid industrialisation and that	 in pursuance thereof	 the Government had on 30th November	 1966	 issued directions indicating the incentives that would be given to entrepreneurs starting new industries in the Mysore State. The material part of the said order	 for our purpose	 runs thus: "Consequently	 the Governor of Mysore is pleased to sanction the following incentives and concessions to the entrepreneurs for starting new industries in Mysore State: (1) Sales Tax A cash refund will be allowed on all Sales Tax paid by a new industry on raw materials purchased by it for the first 5 (five) years from the date the industry goes into production	 eligibility to the concessions being determined on the basis of a certificate to be issued by the Department of Industries and Commerce . . " By an order dated 11th August	 1975	 the procedure was prescribed for obtaining the concessions given under the orders referred to earlier. On 12th January	 1977	 the Government of Karnataka issued another order which recited that the reasons for making the said order of 12th January	 1977 were that the scheme of concessions adopted by the Government earlier had given room for many types of misuse and the earlier orders had not prescribed any ceiling limits or restrictions on the quantum of refund of sales tax or concessions to be granted. The said order dated 12th January	 1977	 inter alia	 provided as under: "(i) The concession of refund of sales tax on raw materials used by new enterprises should be limited to 10 per cent of the cost of fixed assets per year	 thus not exceeding the total of 50 per cent over a period of five years for which the concession is available. Where the annual sales tax paid on raw materials is less than 10 per cent of the cost of the fixed assets according to the original value	 the concession will be limited to the actual sales tax paid. . " Several persons claimed that they had started new industrial units in the State on the assurances extended or because of the concessions granted to them	 inter alia	 under the said order dated 30th June	 1969. They filed writ petitions before the High Court of Karnataka claiming that the industrial undertakings started between 30th June	 1969 when the order dated 12th June	 1969 came into effect and before 949 the order dated 12th January	 1977 was issued could not be deprived of the concessions given to them by the former order as the said grant of concessions constituted a promissory estoppel against the Government on the basis of which they had acted by starting new industries requiring investment of considerable funds and the Government was not entitled to go back or that promise as it had sought to do by the order dated 12th January	 1977. A learned Single Judge of the Karnataka High Court	 before whom these writ petitions were filed	 upheld the aforesaid contention of the petitioners urged before him relying mainly on the rulings of this Court in Union of India vs M/s. Indo Afghan Agencies Limited	 ; ; Century Spinning and Manufacturing Company Limited & Anr. vs The Ulhasnagar Municipal Council & Anr.	 [1970] 3 S.C.R. 854 and the ruling in M/s. Motilal Padampat Sugar Mills Company Pvt. Ltd. vs State of Uttar Pradesh & Ors.	 ; In the concluding portion of his judgment	 the learned Judge clarified that he had not examined the correctness of the individual claims made by the petitioners and that these claims would have to be examined by the competent authorities. He further clarified that the order dated 12th January	 1977 would undoubtedly apply to industries started after that date. The learned Trial Judge allowed the writ petitions and granted relief on the basis set out earlier. An appeal preferred by the Assistant Commissioner of Commercial Taxes	 Dharwar	 Deputy Commissioner of Commercial Taxes and the Government of Karnataka before a Division Bench of the Karnataka High Court was dismissed by the Court which agreed with the reasoning of the learned Trial Judge. It is from this decision that the present appeals arise. The first contention of the learned counsel for the appellants is that the doctrine of Promissory Estoppel was not applicable in the present case because it was found by the Government of Karnataka that the concessions granted under the said order dated 30th June	 1969 were being misused and undue advantage was being taken of the same. It was submitted by him that in view of this	 it would not be proper to hold the Government to the promises or the assurances it had given under the said order dated 30th June	 1969. We are afraid it is not possible to accept this submission. No counter affidavit was filed by the appellants before the Trial Court in the writ petition. Beyond the statement of counsel	 there is nothing to show that any misuse was made of these concessions or undue advantage taken of the same. It is true that the preamble to the order dated 12th January	 1977 does recite that the concessions given by the earlier order had given room for many types of misuse but such a recital by itself cannot establish 950 that the concessions were	 in fact	 misused. If that were so	 it was the duty of the Government and the concerned authorites to file a counteraffidavit and place the relevant facts establishing the misuse before the Court. This they have totally failed to do. It is well settled that if the Government wants to resile from a promise or an assurance given by it on the ground that undue advantage was being taken or misuse was being made of the concessions granted the Court may permit the Government to do so but before allowing the Government to resile from the promise or go back on the assurance the Court would have to be satisfied that allegations by the government about misuse being made or undue advantage being taken of the concessions given by it were reasonable well established. In the present case	 there is nothing on record to show that any such misuse was being made or undue advantage taken of the said concessions by the newly established industries. The Government had	 therefore	 failed to establish the requisite ground or the basis of which it might be allowed to go back on its promise. The first submission of the learned counsel for the appellants must	 therefore	 fail. The next submission of learned counsel for the appellants was that the concessions granted by the said order dated 30th June	 1969 were of no legal effect as there is no statutory provision under which such concessions could be granted and the order of 30th June	 1969 was ultra vires and bad in law. We totally fail to see how an Assistant Commissioner or Deputy Commissioner of Sales Tax who are functionaries of a State can say that a concession granted by the State itself was beyond the powers of the State or how the State can say so either. Moreover	 if the said argument of learned counsel is correct	 the result would be that even the second order of 12th January	 1977 would be equally invalid as it also grants concessions by way of refunds	 although in a more limited manner and that is not even the case of the appellants. Although	 we are of the view that the contention set out in the foregoing paragraph is not open to the appellants at all	 we propose to examine the merits of that contention because	 in our view	 even on merits the contention raised must be rejected. The ground on which it was submitted that the said order of 30th June	 1969 was invalid is that there is no provision under the Karnataka Sales Tax Act	 1957 (referred to hereinafter as "the said Act") under which any refund could be granted. The learned counsel for the appellants pointed out that only relevant provision	 in this connection	 is Section 8A of the said Act and that Section empowers the State Government to notify exemp 951 tions and reductions in the levy of tax on sale or purchase of goods that are made exigible under the provisions contained in Chapter 3 of the said Act. Section 8A expressly empowers the State Government to grant exemptions and reductions. Under the said order dated 30th June	 1969 it has been inter alia provided that a cash refund will be allowed on all sales tax paid by a new industry on raw materials purchased by it for the first five years from the date the industry goes into production as set out in said the Order. The only submission made on behalf of the appellants is that since the benefit given is called a refund	 it cannot be said to be an exemption or reduction as permitted by Section 8A. In our view	 there is no substance in this submission at all. In order to test the validity of the order dated 30th June	 1969	 one has to see the substance of the concession granted under the order and not merely certain words used out of context. Although the benefit regarding sales tax granted to the new industries is by way of refunds of sales tax paid to the extent provided in the Order	 it is clear that	 in effect	 the benefit granted is in the nature of an exemption from the payment of the sales tax or reduction in the sales tax liability to the extent stated in the order. In view of this	 there is no substance whatever in the contention that the State Government had no authority to provide for the grant of refunds. Again	 the mere fact that the order of 30th June	 1969 did not specify the power under which it was issued will make no difference because such a power is clearly there in Section 8A and where the source of power under which it is issued is not stated in an order but can be found on the examination of the relevant Act	 the exercise of the power must be attributed to that source. The second submission of the learned counsel for the appellants must	 also	 therefore	 be rejected. Although at one stage a faint doubt was raised by learned counsel for the appellants as to whether the Doctrine of Promissory Estoppel could be regarded as good law now	 he conceded that doctrine must be regarded as good law in view of the recent decision of this Court in State of Bihar and Anr. vs Usha Martin Industries Ltd.	 [1987] 65 STC	 430 where a Division Bench comprising three learned Judges of this Court upheld and applied that doctrine. In the result	 there is no merit in the appeals and they are dismissed with costs. S.L. Appeals dismissed.

The Government of Karnataka issued an order dated the 30th June	 1969	 sanctioning in centives and concessions in the matter of sales tax to the entrepreneurs for starting new industries in the Mysore State. On the 12th January	 1977	 the Government issued another order	 presecribing ceiling limits on the quantum of the sales tax or concession to be granted. Thereupon several persons filed writ petitions before the High Court	 claiming that they had started new industries in the State because of the concessions granted to them under the order dated the 30th June	 1969 and they could not be deprived of the concessions given to them by the former order as the said grant of concessions constituted a promissory estoppel against the Government and the Government was not entitled to go back on the promise. The High Court upheld the contention of the petitioners and allowed the writ petitions. Against the decision of the High Court	 these appeals were filed in this Court by the Assistant Commissioner of Commercial Taxes and others. Dismissing the appeals	 the Court	 ^ HELD: The contention of the appellants that the doctrine of Promissory Estoppel was not applicable in this case because the concessions granted under the order dated 30th June	 1969 were being misused	 could not be accepted. There was nothing to show that any misuse was made of the concessions. A recital in the order dated 12th January	 1977	 regarding misuse of the concessions	 could not by itself establish that the concessions were misused. [949F G] There was no substance in the appellants ' contention that the 947 concessions granted by the order dated 30th June	 1969	 were of no legal effect of the contention that the said order was ultra vires and bad in law	 as there was no provision in the Kranataka Sales Tax Act ("the said Act") under which any refund could be granted	 and the State Government had no authority to provide for refunds. Though the benefit regarding sales tax granted to the new industries was by way of refunds of sales tax paid to the extent provided in the order	 in effect	 the benefit granted was in the nature of an exemption from the payment of the sales tax or reduction in the sales tax liability to the extent stated in the Order. The mere fact that the order of 30th June	 1969 did not specify the power under which it was issued would make no difference because such a power was there in Section 8A of the said Act. Where the source of power under which an order is issued is not stated in the order but can be found on the examination of the relevant Act	 the exercise of the power must be attributed to that source. The appeals were dismissed. [951C E] Union of India vs M/s Indo Afghan Agencies Limited	 ; ; Century Spinning and Manufacturing Company Limited & Anr. vs The Ulhasnagar Municipal Council and Anr.	 [1970] 3 S.C.R. 854; M s Motilal Padampat Sugar Mills Company Pvt. Ltd. vs State of Uttar Pradesh and Ors.	 A.I.R. 1979 S.C.621 and State of Bihar and Anr. vs Usha Martin Industries Ltd.	 [1987] 65 STC 430	 referred to.