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2020 (2) TMI 861 - HC - VAT and Sales TaxGrant of reimbursement of Commodity Taxes/Value Added Tax paid by the petitioner - Direction to the respondents to issue appropriate notification giving effect to the provisions of Tripura Industrial Investment Promotion Incentive Scheme, 2007 - Tripura VAT Act, 2004 - period from 2008-09 to 2013-14 - HELD THAT:- Where a responsible authority such as the State Government formulates and publishes an incentive scheme making detail provisions for attracting investment, recognizing incentives, laying down conditions of eligibility for claiming such incentives, withdrawing from such scheme only by way of inaction of issuance of notification, would lead to applicability of the principle of promissory estoppel. It would also be a question of credibility of the Government of inviting investments and thereafter backing out from the promise of providing incentives by citing the reason of non issuance of notification, that too without justifying reasons for such inaction. The ground of the applications of the petitioner not being in proper form or verification is purely technical objection and the defects if any are curable. The petitioner has made out a case for issuing appropriate directions - it is directed that the respondents shall process the claims of the petitioner for reimbursement of the VAT and other taxes as per the Tripura Industrial Investment Promotion Incentive Scheme, 2007 and pay to the petitioner such sum as found admissible out of the claims of the petitioner for said assessment years - petition disposed off.
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