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2018 (10) TMI 1958 - HC - VAT and Sales TaxLiability to pay sales tax under the Kerala Value Added Tax Act, 2003 - only reason to deny the benefit of CST concession is that corresponding notification has not been issued - HELD THAT:- In the present case, the 3rd respondent alone has filed a counter affidavit. Government in either of the departments did not file any counter affidavit. Therefore it has to be presumed that the contentions advanced by petitioners are admitted. Ext.P9 policy was formulated and published in the year 2008, much after the Finance Act was enacted. As the policy is not so far withdrawn, it can be concluded that the benefits ordered therein are liable to be granted. The proclamation of Ext.P9 policy decision in 2008, specifically intended for the Special Economic Zone, is not disputed; it is not modified or withdrawn so far, as evident from Ext.P12 letter as well as the counter affidavit. The reason for denying the benefit conferred/declared in clause 6 of Ext.P9 policy, is the absence of a corresponding notification incorporating the same, by Government - The judgment of the apex court in LLOYD ELECTRIC AND ENGINEERING LIMITED VERSUS STATE OF HIMACHAL PRADESH AND OTHERS [2015 (9) TMI 370 - SUPREME COURT] is in respect of an issue which is more or less similar to the issue arising in this case, where it was held that the Government cannot speak in two voices and that Government Departments are bound to implement Government policy. Even though the learned Government Pleader argued that the remedy of the petitioners is not under Article 226 of the Constitution of India, when the orders of assessment are already issued the said contention cannot be accepted as none of the statutory authorities can consider the claim of the petitioners against the Government to implement the policy. It is declared that the petitioners would be entitled to the benefit of exemption declared in Ext.P9 policy, as provided in Clause 6 thereof - Petition disposed off.
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