Doctrine of legitimate expectation invocable where amendment is not made in consonance with public interest

K.B. Tea Product Pvt. Ltd. Vs Commercial Tax Officer (Supreme Court of India) Supreme Court held that amendment to section 2(17) of West Bengal Sales Tax Act, 1994 by omitting the word ‘blending of tea’ from definition of ‘manufacture’ stopped the benefit of exemption from payment of sales tax. Enactment of such amendment without appropriate justification by the Government brings in play doctrine of legitimate expectation. Facts- The appellants enjoyed the benefit of exemption from payment of sales tax as provided under Section 2(17) and Section 39 of the Act, 1994 for a period of two ...