TMI Blog2017 (5) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... s wholly unacceptable - petition dismissed - decided against petitioner. - Writ Petition (Civil) No. 3816 of 2001 - - - Dated:- 2-5-2017 - Ajit Singh And Manojit Bhuyan, JJ. For the Petitioner : Mr. OP Bhati and Mr.P Sarma, learned counsel For the Respondents : Mr.D Saikia, learned Senior Additional Advocate General, Assam, assisted by Mr. B. Gogoi, learned Standing Counsel, Finance Taxation JUDGMENT ( Ajit Singh, C.J. ) By this petition, the petitioner has prayed for declaring Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 (in short Scheme,1995 ) as ultra vires to the Industrial Policy of Assam, 1991. The petitioner has also prayed for the refund of sales tax amounting to ₹ 73,672. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the respondents to refund the amount of sales tax, so collected, and also to declare Clause 12 of the Scheme, 1995, which does not include tea within the meaning of raw material under the Industrial Policy of 1991, as ultra vires. 4. In reply, the respondents have defended their action of collecting sales tax on the ground that tea was never exempted from payment of sales tax and the petitioner was merely blending and packaging of tea and never did manufacturing activity. The respondents have also averred that in the Industrial Policy of Assam, 1991, it was nowhere stated that industries engaged in the manufacturing, blending or packaging of tea will be exempted from payment of sales tax. 5. After hearing the respective couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o did not include tea as raw material (in respect of which exemption from payment of sales tax could be granted), was challenged in CR No.4162/1991 before this High Court and vide order dated 17.8.1998 Rule 2(f) has already been held as legal and valid while rejecting the plea of promissory estoppel raised therein. Even otherwise also, it is well settled principle of law that there cannot be any estoppel against law. When there is a statutory provision to the effect that on tea being used as raw material, no tax exemption would be available; none can claim exemption in respect of sales tax payable on purchase or sale of tea. It is true that eligibility certificate was issued to the petitioner under the Industrial Policy of Assam, 1991 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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