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2018 (1) TMI 754

Head Note:
Deferment/remission of sales tax payable - “Agro-Processing (Food Processing) Units” - West Bengal Incentive Scheme, 1999 - Held that: - In the absence of any plea of promissory estoppel we cannot understand the appellant to have been vested with any right to claim deferment or remission of the tax payable by it - As the appellant did not have a right capable of enforcement in law, there is no infirmity with the rejection of the writ petition filed by the appellant before the High Curt so as to warrant any order in favor of the appellant in this appeal.

Penalty - Held that: - imposition of penalty should be interdicted by this Court as non-payment of the tax by the appellant was on account of what we perceive to be a bonafide doubt with regard to its liability to pay tax.

Appeal dismissed.


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