TMI Blog2018 (1) TMI 754X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 999 (herein after referred to as the Scheme ) incentives were provided to new industries, inter alia , by way of deferment/remission of sales tax payable for the period specified in the Scheme in question. Such incentive was made available, inter alia , to existing Agro-Processing (Food Processing) Units for an additional period of two years subject to investment of further capital to the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the High Court. Not being successful, the present appeal has been filed. 5. The Scheme which has been read and considered by us is really a policy statement. Benefits by way of remission or deferment of tax can only be conferred by a statutory exercise. This is why the Rules were amended. The amendment, however, omitted Food Processing industries to which category the appellant belongs for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at was contended by the appellant before the forums below is that the expression Agro-Processing Industry would include Food Processing Industry ; a plea rejected by the High Court for reasons that appears to us to be perfectly justified. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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