In Brief
A bakery unit in West Bengal sought tax incentives (deferment and remission of sales tax) under the West Bengal Incentive Scheme, 1999, claiming it fell within the 'Food Processing' category. Although the Scheme included 'Food Processing' units, the statutory Rules were amended to include only 'Agro-Processing' units, omitting 'Food Processing'. The Supreme Court held that tax benefits can only be conferred through statutory exercise of power, not merely by policy statement. Without specific pleadings invoking promissory estoppel, the appellant had no enforceable right to claim the incentive. The appeal was dismissed; however, penalty was interdicted due to the appellant's bona fide doubt about its tax liability.
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