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2017 (5) TMI 998 - HC - VAT and Sales TaxVires of Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 - refund of sales tax - Held that: - Admittedly, Industrial Policy of Assam, 1991, nowhere says that industries involved in the manufacturing, processing, blending or packaging of tea will be exempted from payment of sales tax. Therefore, the petitioner’s plea of promissory estoppel is wholly unacceptable - Admittedly, Industrial Policy of Assam, 1991, nowhere says that industries involved in the manufacturing, processing, blending or packaging of tea will be exempted from payment of sales tax. Therefore, the petitioner’s plea of promissory estoppel is wholly unacceptable - petition dismissed - decided against petitioner.
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