Promissory estoppel and preserved assessments: sales tax concession denied without authorisation certificate, and limitation challenge failed.

Promissory estoppel did not secure sales tax exemption where the industrial policy made the concession subject to Government decision and the later notification required an authorisation certificate. As the petitioners lacked the certificate and their challenge to its refusal had already failed, the concession could not be claimed. The assessment orders were also upheld, as they were made under the repealed Assam Sales Tax Act, 1947, while the successor enactment preserved such assessments; the dealer had not produced books of account despite opportunity, and no limitation bar or other illegality was shown.

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Issues: (i) Whether the petitioners could claim sales tax exemption by invoking promissory estoppel despite the requirement of an authorisation certificate under the statutory notification and the industrial policy terms; (ii) Whether the assessment orders were invalid for alleged non-compliance with the limitation provisions after repeal of the Assam Sales Tax Act, 1947.

Issue (i): Whether the petitioners could claim sales tax exemption by invoking promissory estoppel despite the requirement of an authorisation certificate under the statutory notification and the industrial policy terms.

Analysis: The concession initially available under the industrial policy was stated to be subject to Government decision from time to time. With effect from 1 August 1988, the notification denied the benefit unless the dealer held an authorisation certificate under section 4 of the Assam Industries (Sales Tax Concessions) Act, 1986. The petitioners did not possess such certificate, and their earlier challenge to its refusal had already failed. In those circumstances, the Government's decision to restrict the concession could not be met by a plea of promissory estoppel.

Conclusion: The plea of promissory estoppel failed, and the denial of sales tax concession was upheld.

Issue (ii): Whether the assessment orders were invalid for alleged non-compliance with the limitation provisions after repeal of the Assam Sales Tax Act, 1947.

Analysis: The assessing authority proceeded after the dealer did not produce books of account despite opportunity. The challenge based on limitation under the Assam General Sales Tax Act, 1993 was rejected because the impugned assessments were made under section 17(4) of the Assam Sales Tax Act, 1947, and section 74(2) of the 1993 Act preserved the relevant position for such assessments. No illegality or infirmity in the assessments was shown.

Conclusion: The assessment orders were held to be valid and not barred by limitation.

Final Conclusion: The challenge to the denial of sales tax concession and to the assessment orders failed, and the writ petitions were dismissed in their entirety.

Ratio Decidendi: Where a concession is expressly made subject to governmental discretion and the statutory condition for availing it is not satisfied, promissory estoppel cannot compel its continuance; assessments made under the repealed law may also remain valid where the successor enactment preserves them.

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