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2014 (2) TMI 1148 - HC - VAT and Sales TaxDenial of exemption claim - Tripura Incentive Scheme, 1995 - Withdrawal of scheme - Promissory estoppel - Held that:- The doctrine of promissory estoppel can only apply in those cases where the person, who claims that the State is estopped from withdrawing a benefit/concession granted to him, has to plead and prove that he acted on the promise held out to him and changed his position to his disadvantage which has given rise to equities in his favour and, therefore, the State is estopped from withdrawing the concessions. In the present petitions, when the units were set up the Notification of 1990 was in force. It only granted exemption of tax up to March 31, 1995. There was no promise held out to the petitioners that they would be given any benefit after 1995. Therefore, they set up the industries prior to March 31, 1995 knowing fully well that the benefit would be available to them only till March 31, 1995. The industries were set up before the Incentive Scheme of 1995 was even published. Therefore, there is no question of the promissory estoppel being applicable in the present case because the petitioners did not set up the industry on the basis of the Incentive Scheme of 1995. Hence this principle is not at all applicable to the facts of the present cases. - State is well within its power to otherwise withdraw all concessions which may have granted to the industries and, therefore, we find no merit in the petitions - Petition disposed of.
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