Pipeline unit sales tax concession requires Haryana Industries registration; central registration alone does not satisfy the condition.

Entitlement to sales tax concession as a "unit in pipeline" under Rule 28C depended on compliance with the public notice conditions, including registration with the Haryana Department of Industries. Registration with the Ministry of Industry, Government of India, and an alleged industrial entrepreneur memorandum did not satisfy the specific requirement for the expanded unit. As the petitioner failed to produce the mandatory state registration, the claim for concession was rejected and the writ petition was dismissed.

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Issues: Whether the petitioner was entitled to be treated as a "unit in pipeline" for availing sales tax concession under Rule 28C of the Haryana General Sales Tax Rules, 1975, despite not establishing registration with the Department of Industries, Haryana.

Analysis: The public notice governing pipeline units required, among other conditions, that the unit be registered with the Department of Industries, Haryana. The petitioner relied on registration with the Ministry of Industry, Government of India, and on an alleged industrial entrepreneur memorandum, but did not place on record any registration of the expanded unit with the Haryana Department of Industries. The earlier central registration related to the original unit and did not satisfy the specific condition in the public notice for the expanded unit claiming the concession.

Conclusion: The petitioner failed to satisfy the mandatory registration condition and was not entitled to the claimed tax concession. The rejection of the claim was upheld and the writ petition was dismissed.

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