9911796707
TMI Blog2006 (9) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 pertains to exemption from sales tax in terms of new package of incentive announced by the Government of Assam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, 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 as the scheme in question gave a definite promise and assurance that the industrial units like that of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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contended that in those paragraphs, this court recorded that the Assam Industries (Sales Tax Concessions) Act, 1986 was repealed by the Assam Industries (Sales Tax Concessions) Act, 1987 with effect from January 5, 1987 which was not a correct view as there was no Act of 1987 enacted by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 such this judicial pronouncement is not applicable in the instant case. Refuting such statement, it is vehem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of promissory estoppel. The decision, as contended by the appellant, may not be correct but that would not be a reason for review of the judgment. At best the appellant is at liberty to challenge the order passed by the Division Bench of this court by filing appeal to the higher court. In that view of the matter the review application is dismissed. In view of the above premises, this writ appellate court finds no convincing or compelling reasons calling for interference with the impugned judgments passed by the writ court and it is, thus, unhesitatingly held that the cardinal issue raised herein is squarely covered by the Doson Chemicals' case [2001] 124 STC 305 (Gauhati); [2001] 2 GLT 481. For the forgoing reasons, observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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