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TMI Blog2015 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid in respect of raw materials used in production. Subrule (3) clearly provides that the State Government may, by notification in the Official Gazette specify the class or classes of goods which are to be treated as raw materials. Therefore, the benefit under sub-rule (1) will only be in respect of those goods which are notified under sub-rule (3). The State Government has only issued notification under sub-rule (3) in respect of "paraffin wax" and not in respect of aluminium wire. No doubt the Additional Secretary of the Department of Industries and Commerce has recommended vide his communication dated 31st December, 2004 that aluminium wire of less than 3 mm should also be included and notification in this regard should be issued but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less the set off admissible, if any, under the Tripura Sales Tax Act. A petitioner, who relies upon the Scheme to show that a promise was held out to petitioner, must place the complete scheme before the court. The petitioner failed to do so. Not only that, the petitioner-industry was admittedly registered in the year 1990 much prior to the scheme was started and there is not an allegation in the petition that the petitioner on the basis of the promise held out in the scheme took some steps which caused it financial hardship or otherwise. 3. Coming to the statutory provisions, section 28 of the Sales Tax Act read as follows: "28. Remission.-The State Government may, by rules, provide that in such circumstances and subject to such conditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... processing or production of which the raw materials were used as specified in sub-rule (1). Such application shall be accompanied by the certificate mentioned in the said sub-rule. (3) For the purpose of this rule the State Government may, by notification in the Official Gazette, specified the class or classes of goods which shall be treated as raw materials. (4) The amount payable under sub-rule (1) shall be paid as if it were a refund and the provisions of rules 33 to 36 shall, to that extent, apply." 5. Under section 28 of the Act, the State Government has been empowered to permit draw back, set off, or refund of the whole or any part of the tax paid in respect of any purchase of raw materials under the Act when the same are u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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