TRIPUR INDIA PRIVATE LIMITED Vs. STATE OF TRIPURA

JUDGEMENT

(1.) BOTH these writ petitions are being disposed of by a common judgment since the question of law involved in these petitions is identical.

(2.) THE State of Tripura had notified a scheme for protection and encouragement of industry within the State on 27.10.1990. Thisscheme was applicable to all new industrial units established after 01.04.1990 and those existing units in which substantial expansion was done after 01.04.1990. In terms of this policy sales tax exemption was granted to eligible units and this exemption was granted for a period of 5 years w.e.f 01.04.1990 up to 31.03.1995. The units of both the petitioners were established prior to 31.03.1995 and the promise held out to them was that they would be eligible for sales tax exemption up to 31.03.1995.

(3.) IN the present case, the two petitioners came into commercial production on 21.01.2000 in WP(C)371 of 2002 and on 28.07.1999 in WP(C)372 of 2002. The petitioners claim that they are exempted to sales tax for five years from the date when they started commercial production. The stand of the State is that this is not a case of promissory estoppel and that the benefit granted under the scheme of 1995 came to an end when the said scheme was replaced on 01.04.2002. The State in its reply has clearly stated that the benefit of sales tax exemption would be available to the claimants till 31.03.2002 but from that day onwards, they will be governed by the new scheme.