2006 (9) TMI 503

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and Writ Appeal No. 182 of 2000 the judgments and orders dated August 3, 1998(1) and March 10, 2000 passed in Civil Rule No. 2053 of 1993 and Civil Rule No. 2052 of 1993 respectively have been assailed. As common question of law as well as facts were being raised in this batch of writ appeals, all the writ appeals were clubbed together for analogous hearing and are being disposed of by this common judgment and order. (1)Reported as Assam Tin Manufacturing Company (P.) Ltd. v. Commissioner of Taxes [1999] 112 STC 405 (Gauhati). Heard the arguments advanced by the learned counsel representing the parties including the Revenue and also meticulously examined the impugned judgments and orders. This host of writ appeals basically pertai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at was passed on December 17, 1986. On receipt of the assent of the Governor on January 5, 1987 thereon, the Assam Industries (Sales Tax Concessions) Act, 1986 (for short, "the Act") came into operation with effect from January 6, 1987 on publication of the same in the Assam Gazette Extraordinary. Be it noted that no such statutory provision for exemption as per Scheme of 1986 was provided under the Act. The appellants herein at the time of hearing of the respective writ petitions claimed that though under the sales tax laws including the Act, they were not entitled to get any sales tax concession, as per the Scheme announced by the Government of Assam, 1986 they were very much entitled to get exemption from the payment of sales tax a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....this court in case of Doson Chemicals Pvt. Ltd. v. State of Assam reported in [2001] 124 STC 305; [2001] 2 GLT 481 wherein it was expressly held that the doctrine of promissory estoppel could not be invoked to the legitimate action which is ultra vires to the statute. However, the writ appellant's side referring to paragraphs 6 and 11 of the Doson Chemicals' case [2001] 124 STC 305 (Gauhati); [2001] 2 GLT 481 has contended that in those paragraphs, this court recorded that the Assam Industries (Sales Tax Concessions) Act, 1986 was repealed by the Assam Industries (Sales Tax Concessions) Act, 1987 with effect from January 5, 1987 which was not a correct view as there was no Act of 1987 enacted by repealing the Act of 1986 and as s....