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2011 (2) TMI 1336 - PUNJAB AND HARYANA HIGH COURTBenefit of tax concession of ₹ 888.15 lacs given to the petitioner under rule 28C of the Rules has been cancelled on the ground that the petitioner did not have the requisite registration with the Department of Industries, which was a condition precedent for grant of benefit by treating the unit to be "unit in pipeline" Held that:- Cancellation of tax concession was not justified. In any case, the HLSC was required to reconsider the matter in the light of stand of the Central Government that the petitioner had applied to the SIA prior to April 30, 2000. Learned counsel for the State of Haryana fairly states that the matter may have to be reconsidered. Thus , we set aside the impugned order dated June 7, 2007 and remand the matter to the Higher Level Screening Committee for passing a fresh order in accordance with law.
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