TMI Blog2002 (12) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ptember 21, 1993. The petitioner was granted eligibility certificate by the appropriate authority, which was valid from January 21, 1993 to September 20, 2000. The petitioner was using tea as a raw material and the tax on such raw material was included under the said concession scheme. The petitioner approached the sales tax authorities for grant of the benefits, as the item black tea was included in the eligibility certificate. It may, however, be mentioned that with effect from August 16, 1995 tea was excluded for use as raw material for production of the finished products. The Superintendent of Taxes however, refused to include tea in the list of raw materials in the authorisation certificate issued to the petitioner. 2.. The case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a concession by way of exemption from payment of tax granted can always be withdrawn by means of legislation, such a power has to be regarded as subject to one limitation that the power cannot be exercised in violation of the rule of promissory estoppel. On the admitted facts of the case, the petitioner could validly invoke the doctrine of promissory estoppel. As the exemption notification was issued by the Government solely for the purpose of giving effect to the sales tax incentive scheme declared by it by its resolution dated August 27, 1980 the subsequent notification dated August 17, 1982, which had the effect of withdrawing the exemption formerly available to certain industries, could have no application to those industries, which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as follows (see para 42 in STC; para 43 in GLR): "The learned counsel for the respondents in their arguments did not dispute the validity of the contentions of the appellants that the incentives granted under the industrial policy cannot be curtailed/ denied by framing a scheme, in the instant case, the Scheme, 1995. The ratio enunciated in the judicial pronouncement mentioned above is that principle of promissory estoppel and legitimate expectation require regularity, predictability and certainty in the Government's dealing with the public. These principles may not be source of constitutional Code, but are the consequences of rights of individual/ public on substantive effect of Government action as defined and enforced by the courts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of concession promised to the industrial units. On this context, it has to be seen whether the Assam Industries (Sales Tax Concessions) Scheme, 1995 in any manner has adversely affected the concessions proposed in the Industrial Policy of 1991." 8.. In view of the above, I am of the considered view that the respondent-State is bound by the promissory estoppels and the petitioner cannot be denied the benefits. The petitioner is entitled to tax concessions under the Assam Industries (Sales Tax Concessions) Scheme, 1995 for the raw materials namely, black tea from the date of commercial production and till the expiry of the eligibility certificate issued by the Director of Industries. The respondent-sales tax authority shall do the needf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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