Supreme Court of India
M/s. K.B. Tea Product Pvt. Ltd. & Anr. v. Commercial Tax Officer, Siliguri & Ors.
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From the headnote
Doctrines/Principles – Doctrine of legitimate expectation – West Bengal Sales Tax Act, 1994 – ss.2(17), 17(3)(a)(xi), 39 – West Bengal Finance Act, 2001 – West Bengal Sales Tax Rules, 1995 – r.52 – Bengal Finance (Sales Tax) Act, 1941 – s.2(dd) – Whether despite s.2(17) of the 1994 Act which was amended w.e.f. 01.08.2001, omitting “tea blending” from the definition of “manufacture”, the appellants shall still be entitled to the exemption from payment of sales tax – Held: Per M.R. Shah, J. Nobody can claim the exemption as a matter of right – To grant/continue/ withdraw the exemption is a…
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