9911796707
TMI Blog1989 (8) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... entives to Industrial Units, 1984. 2.. The case of the petitioner is that he had been carrying on a smallscale. industrial unit since September 26, 1983, under the name and style of M/s. Steel Industries at Agartala. The same is also registered with the Department of Industries, Government of Tripura. The petitioner started production in the said industrial unit and made sales of the products thereof. On the sales so made, sales tax was also collected. The petitioner could later learn that there was a scheme named the Tripura State Scheme for Incentives to Industrial Unit, 1984, which was published in Tripura Gazette, November 17, 1984 and he was entitled to exemption of sales tax for five years under the said Scheme. He, therefore, claime ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. 3.. "Existing unit" means industrial unit for the setting up of which effective steps were taken prior to the 1st April, 1984. 4.. "New unit" means any industrial unit for the setting up of which effective steps were taken on or after the 1st April, 1984. The Scheme was brought into force with effect from 1st April, 1984. 4.. No provision was, however, made in the Tripura Sales Tax Act in accordance with the aforesaid Scheme to give any exemption in terms of para 14 under item IX of the Scheme. In the meantime by corrigendum dated 13th May, 1985, some amendment was made and para 14 under item IX was substituted by the following: "Some of the industrial products have been exempted from payment of sales tax under sub-section (2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the State of Tripura. It was submitted by Mr. Majumdar that the doctrine of promissory estoppel has no application to the present case; the petitioner is not covered by the 1984 Scheme, and the note given by the Inspector cannot bind the respondents. 7.. We have considered the submissions of the learned counsel for both the parties. We do not find the contentions of the petitioner acceptable. Let us first deal with the plea of doctrine of promissory estoppel. The principle of promissory estoppel is that where one party has by his word or conduct made to the other a clear and unequivocal promise or representation which is intended to create legal relations or affect a legal relationship to arise in the future, knowing or intending that i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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