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2012 (4) TMI 543 - HC - VAT and Sales TaxEligibility certificate challenged - notice to the petitioner to repay the unauthorised availment of deferral to an extent of ₹ 21.79 crores - Held that:- In the present case, the fact that the petitioner themselves have come forward to challenge paragraph 5.3 of the eligibility certificate (after 10 years) will show that they are bound by the eligibility certificate. Secondly, the delay in challenge was not explained to this court. Even further clarifications were issued by the SIPCOT reiterating their earlier stand. If the petitioner's contentions are accepted, it will go contrary to the incentive provided under the said scheme. In the light of the above, there is no case made out to interfere with the impugned demand notice. There is no illegality in paragraph 5.3. of the eligibility certificate issued by the SIPCOT. Hence both writ petitions will stand dismissed.
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