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DEVASHIS BARUAH
B. N. Industries Pvt. Ltd. , rep. B Through Their Director Sri Bimal Kumar Nahata, S/o. Lt. Bachhraj Nahata – Appellant
Versus
State Of Assam, rep. By The Commissioner And Secretary To The Govt. Of Assam, Finance Taxation Department – Respondent
| Table of Content |
|---|
| 1. discussion on the introduction and nature of petitions. (Para 1 , 2) |
| 2. eligibility for sales tax exemption and its conditions are defined. (Para 3 , 4) |
| 3. petitioner's claims based on industrial policy and issued certificates. (Para 9 , 10) |
| 4. importance of definitions of 'manufacture' in sales tax exemption context. (Para 11 , 12 , 40 , 41) |
| 5. examination of eligibility in relation to definitions and compliance under the imminent statute. (Para 14 , 28 , 32) |
| 6. eligibility certificate's issuance impacts entitlement to benefits. (Para 22 , 36 , 44) |
| 7. arguments presented advocating for tax remission opportunities. (Para 23 , 24 , 25) |
| 8. final decision on whether packaged drinking water qualifies as manufacture under the law. (Para 35) |
| 9. court dismisses the writ petitions as having no merit. (Para 52 , 53 , 54) |
JUDGMENT :
Heard Mr. K. N. Choudhury, the learned senior counsel assisted by Mr. D. Saraf, the learned counsel for the petitioner. Also heard Mr. A. Kalita, the learned counsel appearing on behalf of the Industries Department of the Government of Assam and Mr. B. Choudhury, the learned counsel appearing on behalf of the Finance and Taxation Department of the Gover
The court established the binding nature of Operational Guidelines as supplements to the Policy, emphasizing that guidelines remain effective until modified by the competent authority.
Point of Law : Notification cannot be construed as having retrospective or retroactive effect to whittle down the accrued rights in favour of the Respondent units which were entitled to rebate.
The doctrine of promissory estoppel prevents the State from withdrawing tax exemptions promised under the Industrial Policy, 2004, even after the de-notification of backward areas.
(1) Eligibility clause in relation to exemption notification must be given effect to as per language and not to expand the scope deviating from language – There is a vast difference and distinction.(....
Exemptions under G.O.Ms. No. 1091 are general under state law but do not qualify as general exemptions under the Central Sales Tax Act due to specific conditions in the exemption notification.
Point of Law : Doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid hardship in cases where a party does all that can reasonably be expected of it, but f....
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