2018 (1) TMI 754

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....rjee, Adv., Mr. Anand, Adv., Mr. Dhiraj Singh Panwar, Adv. And Mr. Shibashish Misra, AOR For The Respondent : Mr. Kalyan Bandopadhyay, Sr. Adv.,  Mr. Soumitra G. Chaudhuri, Adv., Mr. Chanchal Kumar Ganguli, AOR And Mr. Anip Sachthey, AOR ORDER 1. We have heard the learned counsels for the parties and perused the relevant material. 2. The Appellant-company owns a bakery unit in the....

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....that had appeared after the words "Agro-Processing" was dropped. This is contained in the second proviso to Rule 115(2). 3. The appellant moved the West Bengal Taxation Tribunal under Section 8 of the West Bengal Taxation Tribunal Act, 1987. The Tribunal did not grant any specific relief but left the discrepancy between the Scheme and the Rules to be sorted out at the highest level of the Gover....

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....he only way such a right could have been claimed by the appellant is by invoking the doctrine of promissory estoppel which required specific pleadings to the effect that pursuant to the policy statement which contained a promise, the appellant had altered the position to its prejudice and, therefore, it would be inequitable to permit the State to resile from its promise made under the Scheme. This....