Statutory exclusion of tea from sales tax concessions defeated refund claims and barred reliance on eligibility certificates.

Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 was upheld because the Industrial Policy of Assam, 1991 did not confer any express sales tax exemption for tea industries, and the Scheme validly excluded tea from the definition of eligible raw material. The court held that an eligibility or authorization certificate could not override the statutory scheme, and promissory estoppel could not operate against law. The challenge to Clause 12 therefore failed, and the claim for refund and exemption on sales tax collected on tea was rejected.

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Issues: Whether Clause 12 of the Assam Industries (Sales Tax Concessions) Scheme, 1995 was ultra vires the Industrial Policy of Assam, 1991, and whether the assessee was entitled to refund and exemption in respect of sales tax collected on tea.

Analysis: The Industrial Policy of Assam, 1991 did not expressly provide exemption from sales tax for industries engaged in the manufacture, processing, blending or packaging of tea. Clause 12 of the Scheme, 1995 specifically excluded tea from the definition of raw material for the purpose of sales tax benefits. An identical exclusion under Rule 2(f) of the Assam Industries (Sales Tax Concessions) Rules, 1988 had already been upheld as valid, and the principle that there can be no estoppel against law applied. The eligibility certificate and authorization certificate could not override the statutory scheme.

Conclusion: The challenge to Clause 12 failed and the claim for refund and exemption in respect of tea was rejected.

Final Conclusion: The statutory scheme prevailed over the policy-based claim, and the petition was dismissed.

Ratio Decidendi: Where a statutory sales tax concession scheme expressly excludes a commodity from the definition of eligible raw material, no exemption or refund can be claimed on the basis of promissory estoppel or an eligibility certificate contrary to the statute.

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