https://www.taxtmi.com/caselaws?id=343260 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. en-us Tue, 02 May 2017 00:00:00 +0530 Mon, 22 May 2017 07:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343260 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. Case-Laws VAT and Sales Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343260