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 expec tation – West Bengal Sales Tax Act, 1994 – ss.2(17), 17(3)(a)(xi), 39 – West Bengal Finance Act, 2001 – West Bengal Sales Tax Rul es, 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 defini tion 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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