Ranjan Gogoi J. - (1.) We have heard the learned counsels for the parties and perused the relevant material.
(2.) The Appellant-company owns a bakery unit in the State of West Bengal. Under the West Bengal Incentive Scheme, 1999 (herein after referred to as "the Scheme") incentives were provided to new industries, inter alia, by way of deferment/remission of sales tax payable for the period specified in the Scheme in question. Such incentive was made available, inter alia, to existing "Agro-Processing (Food Processing) Units" for an additional period of two years subject to investment of further capital to the extent specified under the relevant clause (10.6.1) of the Scheme. To give effect to the Scheme, the West Bengal Sales Tax Rules, 1995 (for short, "the Rules") were amended. The additional incentive of remission/deferment was provided for "Agro-processing" industries but not for "Food Processing" inasmuch as the expression "Food Processing" that had appeared after the words "Agro-Processing" was dropped. This is contained in the second proviso to Rule 115(2).
(3.) The appellant moved the West Bengal Taxation Tribunal under Section 8 of the West Bengal Taxation Tribunal Act, 1987. The Tribunal did not grant any specific relief but left the discrepancy between the Scheme and the Rules to be sorted out at the highest level of the Government.;