KANAK JAIN Vs. THE STATE OF TRIPURA

JUDGEMENT

(1.) BY means of this writ petition, the petitioner has prayed that the amount of sales tax paid by it on purchase of aluminium wire which is used as a raw material by the petitioner -Industry be refunded to it in terms of the promise held out to the Industry in the Tripura Incentive Scheme of 2002 read with Section 28 of the Tripura Sales Tax Act read with Rule 37 of the Tripura Sales Tax Rules, 1936.

(2.) ACCORDING to the petitioner, in terms of the Tripura Incentive Scheme, 2002, sales tax payable on raw materials used by a small scale industry in the State of Tripura to manufacture goods was refundable under the Tripura Sales Tax Act. Though the petition was filed five years back, till date, the entire scheme has not been placed on record, but reliance has placed on Clause 15 of the definition clause of a Scheme, which read as follows: - -

(3.) COMING to the statutory provisions, Section 28 of the Sales Tax Act read as follows: - -