2003 (1) TMI 668 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana delivered a judgment regarding the withdrawal of eligibility certificates under rule 28-A of the Haryana General Sales Tax Rules, 1975. The court allowed ten writ petitions and quashed the orders cancelling the eligibility certificates based solely on the non-production of the change of land use certificate. The decision was in line with a previous division Bench judgment in Baldev Spinners Private Ltd., Panipat v. State of Haryana.