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2009 (12) TMI 870 - PUNJAB AND HARYANA HIGH COURTGrant of benefit of sales tax exemption under sub-rule (4)(a) of rule 28A - Held that:- As LLSC was obliged to consider the application of the petitioner for grant of exemption from sales tax with effect from the date of issuance of entitlement/exemption certificate when the bar of placing the petitioner's industry on the negative list has been removed. Accordingly it is held that the order passed by the LLSC dated October 28, 1994 (P10) and the order passed by the HLSC August 5, 1995 (P12) are unsustainable in the eyes of law and are liable to be set aside. As a consequence of the aforesaid discussion the order passed by the LLSC dated October 28, 1994 (P10) and the order passed by the HLSC dated August 5, 1995 (P12) are hereby quashed. The matter is sent back to the LLSC to reconsider the claim of the petitioner by treating its application for grant of benefit of sales tax exemption under sub-rule (4)(a) of rule 28A by not treating the claim from the date of commercial production. The LLSC shall be at liberty to consider the claim of the petitioner from the date of application. The needful shall be done within a period of four months from the date of receipt of copy of this order.
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