TMI Blog1996 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of notification dated February 28, 1987 issued in exercise of powers conferred by sub-section (5) of Section 8 of the Act. The notification inter alia provided that the rate of tax payable on the sales of cement made in the course of inter-State trade or commerce stands reduced from 15% to 2%. 2.On January 12, 1988 Supreme Court delivered the judgment reported in the Indian Cement and Others v. State of Andhra Pradesh and Others (A.I.R. 1988 S.C. 567). The Supreme Court was examining the notification issued by the Government of Andhra Pradesh and which notification was almost parallel to the notification issued by the Government of Karnataka. The Supreme Court while examining the notification issued by Andhra Pradesh had also issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the two assessment years observing that the circulars issued by the Government and the Commissioner are in conformity with the orders of the Supreme Court and therefore it is not necessary to entertain the writ petitions. The appellant carried the appeals before the Division Bench of this Court, but the appeals ended in dismissal by order dated February 8, 1993. While dismissing the appeals Division Bench observed that the appellant is at liberty to file a review application before the learned Single Judge. Taking advantage of the observation, the appellant did file review petition before the learned single Judge, but it met the fate of dismissal by order dated February 15, 1993. The appellant has now come in appeal against the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit in the contention. The doctrine of Promissory Estoppel has no application whatsoever in respect of the statutory exercise of powers. The expectation of the learned Counsel that even though the Supreme Court struck down the notification, the Government of Karnataka is bound to give the benefit to the appellant because the appellant had acted on the promise issued under the notification is unsustainable and in total breach of any principle of law. Notification was issued by the Government of Karnataka in exercise of statutory powers under sub-section (5) of Section 8 of the Act and once the notification was struck down then it is impossible to imagine as to how the Government of Karnataka can be directed to continue the benefit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f law the benefit given under the notifications never existed and consequently the claim that the petitioner should not be made liable to pay the difference of duty during the period of subsistence of notification cannot be accepted." We are in respectful agreement with the view taken by the Division Bench. Learned Counsel for the appellant referred to the decision of Andhra Pradesh High Court reported in Coromandel Fertilisers Ltd. v. C.T.O. Company Circle, Punjagutta Division, Hyderabad and Another (85 STC 212). Learned Counsel submitted that the Andhra Pradesh High Court gave relief in respect of the period during which the notifications were in operation and before being struck down. We are afraid we cannot grant any such relief. Acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r conclusion that the appellants have no case to approach this Court, it must be made clear that the appellants had an effective remedy of filing an appeal against the order of reassessment. The appellants have not chosen to adopt that remedy and have approached this Court. We have heard the learned Counsel for the appellants on the issue of availability of the benefit of the notification as it was claimed that the said contentions will not be entertained by the appellate authority. In our judgment, the order passed by the learned Single Judge is not required to be disturbed and the appeals must fail. 7.Accordingly, both the appeals are dismissed with costs. 8.At this stage, learned Counsel asks for stay of recovery under the demand not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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