https://www.taxtmi.com/caselaws?id=333238 Tea was excluded from the definition of raw material under Rule 2(f) of the Assam Industries (Sales Tax Concession) Rules, 1986, so exemption could not be claimed for tea used in blending and packing. The statutory scheme also required a certificate of authorisation under Section 4 of the Assam Industries (Sales Tax Concession) Act, 1987, and none had been issued. Promissory estoppel could not override the express statutory exclusion, and blending and packing of tea was not treated as manufacturing for the exemption. The result was that sales tax exemption was denied. en-us Thu, 06 Oct 2016 00:00:00 +0530 Tue, 20 Mar 2018 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333238 Tea was excluded from the definition of raw material under Rule 2(f) of the Assam Industries (Sales Tax Concession) Rules, 1986, so exemption could not be claimed for tea used in blending and packing. The statutory scheme also required a certificate of authorisation under Section 4 of the Assam Industries (Sales Tax Concession) Act, 1987, and none had been issued. Promissory estoppel could not override the express statutory exclusion, and blending and packing of tea was not treated as manufacturing for the exemption. The result was that sales tax exemption was denied. Case-Laws VAT and Sales Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333238