Supreme Court · 2023 INSC 530 · Decided 12 May 2023
M/S. K.B. Tea Product PVT. LTD. & ANR. v. Commercial Tax Officer, Siliguri & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 530 · [2023] 8 S.C.R. 828
- Case number
- CIVIL APPEAL No. 2297/2011
- Decided
- 12 May 2023
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Matter referred to larger bench
- Case type
- Civil
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 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
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