Eligibility certificate withdrawal cannot rest solely on missing land use certificate, reinforcing prior binding sales tax precedent.

An eligibility certificate under Rule 28-A of the Haryana General Sales Tax Rules, 1975 cannot be withdrawn solely because the dealer did not produce a change of land use certificate from the Town and Country Planning Department. The impugned cancellation orders rested only on that non-production, and the Court applied its earlier binding Division Bench view to hold that this omission by itself was not a sufficient ground for withdrawal. The cancellation of the eligibility certificates was therefore quashed as unsustainable.

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Issues: Whether an eligibility certificate issued under Rule 28-A of the Haryana General Sales Tax Rules, 1975 for claiming exemption or deferment of sales tax could be withdrawn solely for non-production of the change of land use certificate from the Town and Country Planning Department, Haryana.

Analysis: The issue was treated as covered by an earlier Division Bench decision of the same Court. The impugned cancellation orders had rested only on the absence of the change of land use certificate. In light of the earlier binding view, such non-production by itself was not a sufficient ground to withdraw the eligibility certificate.

Conclusion: The cancellation of the eligibility certificates solely on the ground of non-production of the change of land use certificate was not sustainable and was quashed.

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