1997 (12) TMI 628

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..... Haryana for the manufacture and sale of all types of yarn including shoddy, non-worsted and arylic yarn. Petitioner was granted eligibility certificate for exemption from sales tax by the General Manager, District Industries Centre, Panipat vide letter dated May 21, 1996, annexure P2. Exemption certificate under rule 28-A of the Haryana General Sales Tax Rules, 1975 was issued in favour of the pet .....

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..... ficate for change of land user and in the absence thereof the certificate could not be granted. 4.. After hearing learned counsel for the parties, we do not consider it necessary to go into the merits of the petition as concededly the eligibility certificate earlier issued in favour of the petitioner was withdrawn in the absence of notice either by the Lower Level Screening Committee or by any .....

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