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2019 (11) TMI 826 - HC - VAT and Sales TaxConcessional rate of tax - inter-state sale - sale of natural rubber and tread rubber - KVAT Act - CST Act - amendments brought about to Section 8(5) of the CST Act with effect from 11.05.2002 - HELD THAT:- It is not in dispute that as per the provisions of Section 8(5) as it then stood, the State Government had a power to grant exemption in public interest in respect of the tax to be paid on interstate sales, only in respect of those sales that were effected to registered dealers outside the State of Kerala. Ext.P1 notification, admittedly, did not make a distinction between sales to registered dealers and unregistered dealers outside the State and it is therefore that the petitioner was able to claim the benefit of exemption in terms of Ext.P1 notification. When it was noticed that Ext.P1 notification was beyond the powers of the State Government, Ext.P8 notification was introduced so as to remove the illegality in Ext.P1 notification. Inasmuch as the illegality is one that stems from an exercise of power contrary to the provisions of the parent statute (the CST Act), the petitioner cannot contend that the respondents are estopped from withdrawing the benefits conferred through Ext.P1 notification. It is trite that there cannot be an estoppel pleaded against the express provisions of a statute. Thus, the petitioner cannot take advantage of any benefit that was conferred on him through Ext.P1 notification, when the very benefits have been taken away, on account of the statutory mandate through Ext.P8 notification. The impugned order set aside - the assessing authority is directed to re-do the assessment, within a month from the date of receipt of a copy of this judgment, after hearing the petitioner - petition allowed by way of remand.
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